Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022

Ed 48_Vol 10_Nordm 4Noviembre 2021 - Febrero 2022

Publicacioacuten trimestralISSN 2254-3376

3C Empresa Investigacioacuten y pensamiento criacutetico ISSN 2254-3376 Ed 48 Vol 10 Nordm 4 Noviembre 2021 - Febrero 2022

2 httpsdoiorg10179933cemp2021100448

3C Empresa Investigacioacuten y pensamiento criacutetico

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Edicioacuten 48 Volumen 10 Nuacutemero 4 (Noviembre 2021 - Febrero 2022) Edition 48 Volume 10 Issue 4 (November 2021 - February 2022)

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CONSEJO EDITORIAL EDITORIAL BOARDDirector Viacutector Gisbert Soler

Editores adjuntos Mariacutea J Vilaplana Aparicio

Maria Vela Garcia

Editores asociados David Juaacuterez Varoacuten

F Javier Caacutercel Carrasco

CONSEJO DE REDACCIOacuteN DRAFTING BOARD Dr David Juaacuterez Varoacuten Universitat Politegravecnica de Valegravencia (Espantildea)

Dra Uacutersula Faura Martiacutenez Universidad de Murcia (Espantildea)

Dr Martiacuten Leoacuten Santiesteban Universidad Autoacutenoma de Occidente (Meacutexico)

Dra Inmaculada Bel Oms Universitat de Valegravencia (Espantildea)

Dr F Javier Caacutercel Carrasco Universitat Politegravecnica de Valegravencia (Espantildea)

Dra Ivonne Burguet Lago Universidad de las Ciencias Informaacuteticas (La Habana Cuba)

Dr Alberto Rodriacuteguez Rodriacuteguez Universidad Estatal del Sur de Manabiacute (Ecuador)

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Dr Jorge Francisco Bernal Peralta Universidad de Tarapacaacute (Chile)

Dra Mariana Alfaro Cendejas Instituto Tecnoloacutegico de Monterrey (Meacutexico)

Dr Roberth O Zambrano Santos Instituto Tecnoloacutegico Superior de Portoviejo (Ecuador)

Dra Nilda Delgado Yanes Universidad de las Ciencias Informaacuteticas (La Habana Cuba)

Dr Sebastiaacuten Saacutenchez Castillo Universitat de Valegravencia (Espantildea)

Dra Sonia P Ubilluacutes Saltos Instituto Tecnoloacutegico Superior de Portoviejo (Ecuador)

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Universidad Jaime I (Espantildea)

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Universitat Politegravecnica de Valegravencia (Espantildea)



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INDEXACIONES INDEXATIONS






SUMARIOSUMMARY



Impacto y beneficios derivados del uso de CRM por parte de las empresas del sector de la construccioacuten en Espantildea (Proyecto CRM-CONSTR-ES)

17

Impact and benefits derived from the use of CRM by companies in the construction sector in Spain (CRM-CONSTR-ES Project)Vicente Guerola-Navarro Raul Oltra-Badenes y Hermenegildo Gil-Gomez

Efficient and sustainable improvement of a system of production and commercialization of Essential Molle Oil (Schinus Molle)

43Raquel Medina Rodriacuteguez Jorge Luis Brentildea Oreacute y Doris Esenarro Vargas

An optimized deep neural network-based financial statement fraud detection in text mining

77Ajit Kr Singh Yadav y Marpe Sora

Formative method for the development of environmental behavior in university students Lima-Peru

107Jessica Lagos Videla Doris Esenarro Vargas Carmen Aquije y Jorge Bringas

Model based on balanced scorecard applied to the strategic plan of a peruvian public entity

127Francisco Fernando Juaacuterez Regalado Doris Esenarro Moacutenica Diacuteaz Reaacutetegui y Maurice Frayssinet Delgado



01


17

IMPACTO Y BENEFICIOS DERIVADOS DEL USO DE CRM POR PARTE DE LAS EMPRESAS DEL SECTOR DE LA CONSTRUCCIOacuteN EN ESPANtildeA (PROYECTO CRM-CONSTR-ES)IMPACT AND BENEFITS DERIVED FROM THE USE OF CRM BY COMPANIES IN THE CONSTRUCTION SECTOR IN SPAIN (CRM-CONSTR-ES PROJECT)

Vicente Guerola-NavarroDepartamento de Organizacioacuten de Empresas

Universitat Politegravecnica de Valegravencia Valencia (Espantildea)E-mail viguenaupves ORCID httpsorcidorg0000-0002-0367-6319

Raul Oltra-BadenesDepartamento de Organizacioacuten de Empresas

Universitat Politegravecnica de Valegravencia Valencia (Espantildea)E-mail rauloltradoeupves ORCID httpsorcidorg0000-0002-1522-8230

Hermenegildo Gil-GomezDepartamento de Organizacioacuten de Empresas

Universitat Politegravecnica de Valegravencia Valencia (Espantildea)E-mail hgilai2upves ORCID httpsorcidorg0000-0002-7985-2454

Recepcioacuten 02092021 Aceptacioacuten 22102021 Publicacioacuten 24112021

Citacioacuten sugeridaGuerola-Navarro V Oltra-Badenes R y Gil-Gomez H (2021) Impacto y beneficios derivados del uso de CRM por parte de las empresas del sector de la construccioacuten en Espantildea (Proyecto CRM-CONSTR-ES) 3C Empresa Investigacioacuten y pensamiento criacutetico 10(4) 17-41 httpsdoiorg10179933cemp202110044817-41


18 httpsdoiorg10179933cemp202110044817-41

RESUMENSe presenta en este artiacuteculo la estructura y plan de accioacuten de un proyecto (CRM-CONSTR-ES)

cuyo objetivo es analizar dentro del sector de la construccioacuten en Espantildea cual es el impacto que tiene

usar soluciones Customer Relationship Management (CRM) para la gestioacuten de las relaciones con los

clientes Se pretende comprobar empiacutericamente si es real la presuncioacuten de un escaso ratio de adopcioacuten

de soluciones CRM por parte de estas empresas y aportar criterios que demuestren la valiacutea de estas

soluciones como elementos de gestioacuten claves para mejorar la competitividad de estas empresas El

estudio no abarca solamente la declaracioacuten de intenciones del proyecto sino tambieacuten el grado de avance

del mismo y los resultados iniciales Con la finalidad de hacer lo maacutes praacutectico y aplicable posible este

estudio se ha trabajado juntamente con un Partner tecnoloacutegico de referencia especializado no solo en

el despliegue de soluciones CRM sino tambieacuten en el sector de la Construccioacuten Tras elegir la muestra de

empresas representativas del sector se ha disentildeado un formulario para la recogida de datos que seraacuten

analizados siguiendo el meacutetodo cientiacutefico En una etapa inicial del proyecto el ratio de respuesta y las

primeras conclusiones confirman un bajo nivel de adopcioacuten de CRM por parte de estas empresas asiacute

como un elevado grado de satisfaccioacuten por parte de las que usan CRM como herramienta de gestioacuten de

sus relaciones con los clientes

PALABRAS CLAVEConstruccioacuten Transformacioacuten Digital Customer Relationship Management CRM Competitividad

Desempentildeo Organizacional



ABSTRACTThis article presents the structure and action plan of a project (CRM-CONSTR-ES) whose objective is to analyze within the construction sector in Spain what is the impact of using Customer Relationship Management (CRM) solutions for managing customer relationships The aim is to empirically test whether the presumption of a low rate of adoption of CRM solutions by these companies is real and to provide criteria that demonstrate the value of these solutions as key management elements to improve the competitiveness of these companies The study does not only cover the declaration of intentions of the project but also the degree of progress of the project and the initial results In order to make this study as practical and applicable as possible we have worked together with a leading technological Partner specialized not only in the deployment of CRM solutions but also in the Construction sector After choosing the sample of companies representing the sector a form has been designed to collect data which will be analyzed following the scientific method In an initial stage of the project the response rate and the first conclusions confirm a low level of adoption of CRM by these companies as well as a high degree of satisfaction on the part of those who use CRM as a tool for managing their relationships with the clients

KEYWORDSConstruction Digital Transformation Customer Relationship Management CRM Competitiveness Firm Performance



1 INTRODUCCIOacuteNEl uso de las TIC (Tecnologiacuteas de la Informacioacuten y Comunicacioacuten) por parte de las empresas como

factor determinante para potenciar sus capacidades de innovacioacuten y adaptacioacuten al entorno (Nambisan et al 2017 Ribeiro-Navarrete 2021) es uno de los factores clave en el proceso de transformacioacuten digital

que estaacuten afrontando las empresas de todo el mundo en su afaacuten por sobrevivir y mantener su posicioacuten en

el mercado (Dew et al 2011 AlQershi et al 2020)

La globalizacioacuten que facilita el acceso de todos los actores del mercado no solo a informacioacuten (en

cantidad y en calidad) sino tambieacuten a las propias transacciones mercantiles hace que toda empresa que

quiera perdurar en el mercado y mantener su ventaja competitiva deba afrontar cuanto antes su propio

proceso de transformacioacuten digital (Kane et al 2015)

En este sentido y no soacutelo dentro del mercado espantildeol la experiencia y los estudios muestran que existen

ciertas barreras y dificultades relacionadas con la inercia y la resistencia al cambio que actuacutean como

barreras de entrada de ciertos sectores a este tipo de proceso de transformacioacuten (Muumlller et al 2018) que

va a ser clave para su subsistencia en un mundo cada vez maacutes dinaacutemico y exigente para con sus actores

en especial dentro de las Pequentildeas y Medianas Empresas (PYMEs)

Uno de los sistemas de gestioacuten que se presenta como maacutes eficiente y de mayor impacto para que las

empresas puedan afrontar con eacutexito sus procesos de transformacioacuten digital es la solucioacuten tecnoloacutegica

CRM que surge (junto con los sistemas ERP) como una de las soluciones de negocio con mayor impacto

y relevancia en la actualidad (Vicedo et al 2020 Gil-Gomez et al 2020) CRM es una de las tecnologiacuteas

clave en este proceso de transformacioacuten digital tanto por las mejoras de gestioacuten internas que puede y debe

atraer a la empresa (en cuanto a mejora y maacutes eficiente gestioacuten de las relaciones con los clientes) como

por el impacto que ello puede tener en el mantenimiento y potenciamiento de la ventaja competitiva de

la empresa en el mercado (Guerola-Navarro et al 2020b)



En las uacuteltimas deacutecadas CRM ha sido una de las soluciones tecnoloacutegicas maacutes abordadas desde el punto

de vista de la investigacioacuten cientiacutefica (Guerola-Navarro et al 2020a Guerola-Navarro et al 2021a) no

soacutelo pro su amplio y exponencial crecimiento en el nuacutemero de despliegues en las empresas sino tambieacuten

por las modernas teoriacuteas del marketing relacional que ponen a la gestioacuten de las relaciones con los clientes

en el centro de las decisiones de toda empresa que quiera sobrevivir en el mercado (Arauacutejo et al 2018)

No obstante y pese a que se han realizado estudios recientes sobre el impacto de uso de CRM en

sectores con escaso nivel de adopcioacuten de CRM en diferentes entornos geograacuteficos (Guerola-Navarro et al 2020c Guerola-Navarro et al 2021b Iazzi et al 2013 Belias et al 2018 Crescimanno et al 2017

Ferrer-Lorenzo et al 2017) hay muchos sectores en los que queda mucho camino por recorrer en el

estudio sobre el impacto de uso de CRM sobre sus resultados En la presente ocasioacuten se presenta un

proyecto de investigacioacuten que comprende un estudio empiacuterico sobre el impacto del uso de CRM sobre

el firm performance en el sector de la Construccioacuten espantildeola

Con la finalidad de realizar dicho estudio empiacuterico de impacto de uso de CRM e innovacioacuten sobre

firm performance este proyecto se inicia con la definicioacuten del marco teoacuterico sobre el que se desarrolla

el estudio tanto desde el punto de vista del sector de la Construccioacuten en Espantildea (objeto de estudio)

como desde el punto de vista de la tecnologiacutea CRM (tanto los sistemas tecnoloacutegicos CRM como las

principales dimensiones que lo identifican inclusive la cultura de gestioacuten de relaciones con los clientes)

La siguiente etapa es la descripcioacuten taxonoacutemica de la base de datos sobre la que se realiza el estudio asiacute

como el proceso de seleccioacuten de la muestra representativa de la poblacioacuten En la fase siguiente se explica

cuaacutel es la metodologiacutea utilizada para la validacioacuten empiacuterica de la relacioacuten entre las principales variables

que definen el modelo de investigacioacuten elegido para finalmente presentar los resultados su discusioacuten e

interpretacioacuten para obtener las conclusiones empiacutericas de valor acadeacutemico y empresarial



2 MARCO CONCEPTUAL21 CUSTOMER RELATIONSHIP MANAGEMENT (CRM)

CRM ha demostrado ser una de las soluciones de gestioacuten empresarial de mayor crecimiento en las

uacuteltimas deacutecadas tanto en nuacutemero de despliegues como en materia de intereacutes para los investigadores

(Guerola-Navarro et al 2020a Gutieacuterrez Guevara y Romero Vargas 2021 Guerola -Navarro et al 2021) El reconocimiento de los beneficios esperados del uso de CRM en el marco de la fidelizacioacuten del

cliente y el mantenimiento de los beneficios a largo plazo esperados mediante el refuerzo de la ventaja

competitiva en el mercado (Gil-Gomez et al 2020) ha dotado a CRM con el halo de una herramienta de

gestioacuten clave para la supervivencia de las empresas en el mercado (Rahmadi et al 2021) Wahlberg et al (2009) proporciona una imagen clara del CRM como un foco creciente de investigacioacuten cientiacutefica con

una bateriacutea de estudios de referencia todaviacutea no muy abundante pero con una base de datos bibliograacutefica

en continuo crecimiento que hace del CRM uno de los pilares baacutesicos de estudio en el campo de la

buacutesqueda de la excelencia empresarial a traveacutes de estrategias de gestioacuten centradas en el cliente

A pesar de que CRM nacioacute como una solucioacuten baacutesica para la automatizacioacuten de la fuerza de ventas

(Buttle 2004) su evolucioacuten hacia modelos de gestioacuten compleja de las relaciones con los clientes ha

hecho del CRM un modelo de gestioacuten que aporta tanto componentes de cultura empresarial como de

tecnologiacutea gestioacuten todos ellos directamente relacionados con la mejora del desempentildeo de la empresa

y con ello de los resultados del negocio (Guerola-Navarro et al 2020b) Chen amp Popovich (2003) ya

propusieron un modelo basado en los tres moacutedulos que componen cualquier solucioacuten CRM Ventas

Marketing y Servicios (Atencioacuten al Cliente y Soporte) Las teoriacuteas de gestioacuten modernas basadas en

estrategias centradas en el cliente han demostrado ser las maacutes eficientes en los esfuerzos de las empresas

por adaptar sus cadenas de valor a las necesidades y expectativas de los clientes en liacutenea con el propoacutesito

estrateacutegico del CRM como herramienta de gestioacuten relaciones con los clientes (Joo 2007) Huang y Lin

(2005) proponen CRM como una de las herramientas clave para lograr la lealtad del cliente y que su



confianza en la asociacioacuten a largo plazo trae beneficios operativos tanto para la empresa como para los

clientes

Como muestran las teoriacuteas modernas sobre el impacto que el marketing relacional tiene en la lealtad del

cliente (Kurniawan et al 2021) se ha demostrado que la lealtad del cliente tiene un impacto esperado

positivo y decisivo en el desempentildeo de la empresa (Ramanathan et al 2017) por lo que se puede

esperar que el despliegue de soluciones CRM en empresas de diferentes sectores productivos pueda

desencadenar mejoras en el desempentildeo firme de las empresas que lo utilizan (Izquierdo et al 2015

Guerola-Navarro et al 2020c)

22 CRM Y EL SECTOR DE LA CONSTRUCCIOacuteN

Si bien es cierto que el proceso de transformacioacuten digital estaacute afectando a todos los sectores la construccioacuten

ha sido tradicionalmente un sector reactivo en la adopcioacuten y uso de la tecnologiacutea digital A pesar de ser

un sector altamente tecnoloacutegico los datos indican que no se ha percibido el valor de la tecnologiacutea en un

entorno digital en la misma medida que en otros sectores como el uso de software de gestioacuten para el

control de proyectos y costos (Marquesme 2021) Siempre ha tenido una tendencia hacia la tecnologiacutea

que podriacuteamos calificar como tecnologiacutea mecaacutenica (maquinaria automoacuteviles herramientas etc)

Marquesme (2021) concluye que el sector de la construccioacuten es uno de los menos digitalizados de Espantildea

en la actualidad situaacutendose solo por delante del sector terciario la pesca y la agricultura La mayoriacutea

de los procesos en este sector tienen un componente mecaacutenico manual es un sector donde la mano de

obra sigue siendo muy importante Esta situacioacuten supone para las empresas no solo en este sino en todos

los sectores un enorme sobrecoste en gestioacuten y desviacuteos por falta de procesos automatizados que aporten

valor a la gestioacuten diaria La tecnologiacutea suele verse como un coste o gasto para la empresa especialmente

toda aquella tecnologiacutea vinculada a un entorno digital Cualquier iniciativa para demostrar que la

tecnologiacutea digital es una inversioacuten rentable es por tanto de gran importancia



23 ESTUDIOS PREVIOS SOBRE CRM Y EL SECTOR DE LA CONSTRUCCIOacuteN

El tema del impacto del uso de CRM en los resultados dentro del sector de la construccioacuten no ha

sido muy estudiado y hay relativamente pocas publicaciones al respecto A pesar de que CRM ha sido

ampliamente aceptado y aplicado con eacutexito en una variedad de sectores ha habido muy pocos esfuerzos

de investigacioacuten en el campo de CRM en la industria de la construccioacuten Sin embargo existen ciertos

estudios que tienen aspectos muy relevantes para contextualizar el presente estudio

Respecto al sector de la construccioacuten en general Sear et al (2007) presenta un caso de estudio en el que

se evaluacutean los cinco factores de eacutexito que son claves para el eacutexito en las implementaciones de CRM

en la Industria de la Construccioacuten implementar una estrategia comercial centrada en el cliente crear

una estructura organizativa compatible con CRM establecer una cultura organizacional experta en

CRM asegurar el compromiso de la alta direccioacuten y definir medidas de eacutexito de CRM (Imhoff 2001)

Preece et al (2015) revisa los beneficios y desafiacuteos en las implementaciones de CRM en organizaciones

de construccioacuten y proporciona una revisioacuten de la filosofiacutea y tecnologiacutea de CRM considerando las

implicaciones beneficios y desafiacuteos para las organizaciones de construccioacuten a un nivel estrateacutegico

comercial y operativo En un mercado dinaacutemico en constante cambio y altamente competitivo la

implementacioacuten de CRM a lo largo del ciclo de vida de los activos puede proporcionar una gestioacuten maacutes

eficaz de los clientes actuales y potenciales Todo ello dentro de la dinaacutemica del sector de la construccioacuten

debe orientar los esfuerzos del sector hacia un trabajo maacutes colaborativo entre empresa y clientes

En el aacuterea de la ingenieriacutea civil Melovic et al (2015) busca las condiciones para incrementar la

competitividad de las empresas apareciendo el CRM como clave para cambiar el enfoque del producto

al comprador y de esa manera construir relaciones de calidad de largo plazo y rentables entre empresas y

clientes como maacutes forma eficiente de mantener la ventaja competitiva en el mercado La implementacioacuten

de los sistemas CRM en este tipo de empresas estaacute en correlacioacuten positiva directa con los resultados

del negocio enfocando todos los esfuerzos en el comprador y desplegando estrategias adecuadas de

creacioacuten de relaciones a largo plazo sostenibles y rentables con los compradores De la misma forma



para la industria de la ingenieriacutea civil y enfocado principalmente al alcance baacutesico de automatizacioacuten

de la fuerza de ventas Jocovic et al (2014) plantea que el CRM debe servir para planificar y gestionar

procesos de ventas y fortalecer la competitividad al registrar todas las interacciones de la empresa con

sus compradores y proveedores Junto con las mismas tendencias Okrepilov y Melovic (2015) tambieacuten

se esfuerzan por cambiar el enfoque en el sector de la ingenieriacutea civil del producto al cliente para crear

relaciones sostenibles y beneficiosas para toda la vida con los clientes

No existen estudios en la literatura que se refieran al impacto del uso de CRM en el desempentildeo de

la empresa en empresas dedicadas a la construccioacuten ni en consecuencia vincular el CRM con la

Innovacioacuten y el Desempentildeo de la Firma lo que da originalidad y justifica el intereacutes investigador de este

estudio

3 EL PROYECTO CRM-CONSTR-E31 DEFINICIOacuteN DE OBJETIVOS Y PLAN DE TRABAJO

Objetivos

El objetivo principal y que engloba a todos los demaacutes es analizar cual es el grado de adopcioacuten de las

soluciones tecnoloacutegicas CRM por parte de las empresas del sector de la construccioacuten en Espantildea ademaacutes

de los beneficios de gestioacuten que este tipo de soluciones estaacuten aportando a las empresas que lo usan con

el objetivo final de aportar argumentos cientiacuteficamente obtenidos sobre los beneficios esperados del

despliegue y uso de dichas soluciones en las empresas de dicho sector

Comprobar si efectivamente y tal y como se presupone y se asume este sector es uno de los que menor

grado de digitalizacioacuten han afrontado (Marquesme 2021) es el primer paso para tratar de analizar

y demostrar si el uso de soluciones CRM puede ayudarles en su proceso de transformacioacuten digital

modernizacioacuten y mejora de la gestioacuten empresarial



Los objetivos concretos tal y como aparecen en la Figura 1 que se planteacutean en este aacutembito de trabajo

de investigacioacuten sobre el sector de la construccioacuten en Espantildea son

1 Con la ayuda de bases de datos oficiales y de Partners tecnoloacutegicos de referencia y de elevada

solvencia en el mercado identificar la muestra de estudio apropiada para validar el impacto de uso

de CRM sobre el desempentildeo organizacional de las empresas del sector que lo usan internamente

para gestionar sus relaciones con sus clientes

2 Seleccionar el modelo de investigacioacuten adecuado para validar las condiciones y resultados de

impacto del uso de CRM sobre los resultados empresariales

3 Realizar el estudio empiacuterico que demuestre en queacute condiciones el uso de CRM trae a la empresa

mejoras en el desempentildeo organizacional

Figura 1 Objetivos del estudioFuente elaboracioacuten propia



Plan de trabajo

El presente proyecto se estructura siguiendo las fases que se muestran en la Figura 2

Figura 2 Plan de trabajoFuente elaboracioacuten propia

Del espiacuteritu claramente praacutectico y aplicado del presente proyecto cuya finalidad uacuteltima es aportar

criterios de valor a las empresas del sector que afronten la decisioacuten de implementar un sistema CRM

deriva la necesidad de establecer una alianza con al menos un Partner tecnoloacutegico de referencia y

suficiente experiencia y arraigo en el sector de la Construccioacuten espantildeola A traveacutes de esta alianza se

pretenden conseguir varios aceleradores del proyecto

bull Seleccionar la muestra apropiada de empresas



bull Favorecer la ratio de respuesta al formulario

A continuacioacuten se definen las liacuteneas maestras de este plan de trabajo

32 ELECCIOacuteN DE LOS DATOS Y LA MUESTRA MEDIANTE ALIANZA CON UN PARTNER TECNOLOacuteGICO ESPECIALIZADO

El paso previo a la eleccioacuten del meacutetodo de anaacutelisis de resultados es conocer la poblacioacuten disponible para

realizar el estudio empiacuterico asiacute como los detalles de la muestra con la que se va a trabajar Con el fin

de validar empiacutericamente el impacto del uso de CRM en el desempentildeo de la empresa en el sector de la

Construccioacuten espantildeol se ha de identificar el segmento maacutes representativo dentro de dicho sector de la

Construccioacuten en Espantildea

Este proyecto pretende aportar no solo una evidencia empiacuterica y cientiacutefica del cumplimiento de las

expectativas sobre los beneficios esperados del uso de CRM (Gil-Gomez et al 2020) sino que pretende

tambieacuten (e incluso principalmente) obtener argumentos de valor y de referencia para que los Partners

tecnoloacutegicos que trabajan en el aacutembito de la transformacioacuten digital de las empresas de este sector Es por

ello que ya de inicio en este proyecto se involucra a este tipo de Partners con el objetivo de

bull Identificar el aacutembito de estudio que pueda tener mayor impacto en las empresas del sector

bull Establecer una alianza de colaboracioacuten que permita una mejor llegada a las empresas que formen

parte de la muestra de estudio

Tras entrevistar a algunos de los Partners tecnoloacutegicos con mayor nuacutemero de clientes en el sector de

la construccioacuten en Espantildea y atendiendo a su conocimiento y experiencia en el sector asiacute como a los

estudios maacutes recientes al respecto (Marquesme 2021) se ha seleccionado una muestra listada de empresas

que incluye aquellas que estos Partners tecnoloacutegicos proponen como

bull Las que mayor impacto deberiacutean observar en sus indicadores de desempentildeo organizacional en

caso de usar CRM



bull Las que disponen de estructuras organizativas y de propiedad maacutes favorables a los proyectos de

adopcioacuten de soluciones de CRM

Atendiendo pues a esta propuesta y para poder realizar una validacioacuten empiacuterica del impacto de uso de

CRM el estudio ha seleccionado como poblacioacuten objeto de estudio empresas nacionales del sector de

la Construccioacuten e Inmobiliario con una facturacioacuten anual en el rango de 10 a 200 millones de euros y

registradas en el Instituto Nacional de Estadiacutestica (INE) con el siguiente CNAE

4110 PROMOCIOacuteN INMOBILIARIA

4121 CONSTRUCCIOacuteN DE EDIFICIOS RESIDENCIALES

4122 CONSTRUCCIOacuteN DE EDIFICIOS NO RESIDENCIALES

4211 CONSTRUCCIOacuteN DE CARRETERAS Y CARRETERAS

4212 CONSTRUCCIOacuteN DE VIacuteAS SUPERFICIALES Y SUBTERRAacuteNEAS

4213 CONSTRUCCIOacuteN DE PUENTES Y TUacuteNELES

4221 CONSTRUCCIOacuteN DE REDES PARA FLUIDOS

4222 CONSTRUCCIOacuteN DE REDES ELEacuteCTRICAS Y DE TELECOMUNICACIONES

4299 CONSTRUCCIOacuteN DE OTROS PROYECTOS DE INGENIERIacuteA CIVIL

Mediante el estudio del impacto de uso de CRM sobre el desempentildeo organizacional en esta muestra se

trataraacute de aportar argumentos de impacto que ayuden a los tomadores de decisioacuten de las empresas que

auacuten no han decidido aportar por CRM como solucioacuten tecnoloacutegica clave para su gestioacuten de relaciones

con sus clientes



33 ELECCIOacuteN DE LAS VARIABLES

Atendiendo a estudios previos sobre diferentes modelos de validacioacuten empiacuterica sobre el impacto de uso

de CRM (Guerola-Navarro et al 2020b Valmohammadi 2017 Calantone et al 2002 Zegarra 2014)

se ha considerado elegir las siguientes variables de studio

bull Grado de uso de CRM

bull Capacidad de Innovacioacuten

bull Mejoras en el Desempentildeo Organizacional

Analizados los diferentes modelos en los referenciados entre los estudios maacutes relevantes publicados

en revistas de prestigio se eligen estas variables como las que mayor se adecuacutean al objeto uacuteltimo que

persigue el presente estudio

En primer lugar por Grado de uso de CRM entendemos (Valmohammadi 2017) en queacute medida utiliza

la potencia de gestioacuten de CRM aquella empresa que tiene y usa un sistema CRM de cualquier tipo y

fabricante En concreto Valmohammadi (2107) propone medir el grado de uso de CRM a traveacutes de los

siguientes elementos identificativos del uso de caracteriacutesticas y herramientas de CRM

bull El intercambio de informacioacuten

bull Involucramiento del cliente

bull Asociacioacuten a largo plazo

bull Resolucioacuten conjunta de problemas

bull CRM basado en tecnologiacutea

En referencia a la segunda variable la Capacidad de Innovacioacuten tambieacuten identificada en general como

ldquoInnovacioacutenrdquo Calantone et al (2002) la define como la capacidad que tiene la empresa de adaptarse a

nuevas circunstancias de Mercado tanto si vienen de parte del producto (bienes y servicios ofertados al

mercado) como si vienen de part de los procesos internos (tanto procesos productivos como de gestion



Calantone et al (2002) propone una escala de medicioacuten de la capacidad de innovacioacuten a traveacutes de los

siguientes elementos

bull Nuestra empresa prueba con frecuencia nuevas ideas

bull Nuestra empresa busca nuevas formas de hacer las cosas

bull Nuestra empresa es creativa en sus meacutetodos de operacioacuten

bull Nuestra empresa es a menudo la primera en comercializar nuevos productos y servicios

bull La innovacioacuten en nuestra empresa se percibe como demasiado arriesgada y se resiste

bull Nuestra introduccioacuten de nuevos productos ha aumentado en los uacuteltimos 5 antildeos

Finalmente como variable de impacto que se propone para medir coacutemo se puede esperar que el uso de

CRM mejore los resultados empresariales Zegarra (2014) propone el Desempentildeo Organizacional Este

modelo utiliza la escala de Nakata et al (2008) que compara el desempentildeo de la organizacioacuten con el de

otros competidores y se compone de los siguientes iacutetems

bull La calidad del producto o servicio

bull El eacutexito de nuevos productos o servicios

bull La tasa de retencioacuten de clientes

bull El nivel de ventas

bull La rentabilidad del capital

bull Margen de utilidad bruta

bull El retorno de la inversioacuten

Una vez identificadas las variables de medicioacuten que puedan relacionar el impacto de uso de CRM sobre

el desempentildeo organizacional con la intervencioacuten de la capacidad de innovacioacuten el siguiente paso seraacute

construir un formulario de recogida de datos entre las empresas de la muestra y seleccionar un modelo

de anaacutelisis de las respuestas obtenidas



34 CUESTIONARIO Y METODOLOGIacuteA DE ANAacuteLISIS DE DATOS

Con el objeto de recoger los datos que den lugar a conclusiones sobre el impacto del uso de CRM en

las empresas del sector de la construccioacuten en Espantildea se propone el disentildeo de un formulario en funcioacuten

de constructos e iacutetems que ya hayan sido validados previamente en la literatura cientiacutefica De entre las

alternativas revisadas en la literatura se ha elegido tomar como base el cuestionario de Guerola-Navarro

et al (2020b) cuyo caraacutecter general y objetivo hace que sea idoacuteneo para el actual proyecto con la adicioacuten

de dos nuevas secciones especiacuteficas para el sector en estudio

El cuestionario propuesto cuenta con las 7 secciones que se muestran en la Figura 3 de las cuales las dos

uacuteltimas son fruto de la aportacioacuten del Partner tecnoloacutegico por su conocimiento del sector

Figura 3 Secciones del formulario de recogida de datosFuente elaboracioacuten propia



En cuanto a la metodologiacutea a seguir para analizar las respuestas obtenidas a traveacutes del cuestionario se

propone elegirla en funcioacuten del volumen de respuestas obtenidas a traveacutes del formulario Los diferentes

enfoques cuantitativos cualitativos y mixtos (Sampieri 2018) dan multitud de alternativas para que la

metodologiacutea de anaacutelisis de los datos sea acorde a la representatividad de la muestra poblacional elegida

y la ratio de respuesta al cuestionario

4 RESULTADOS Y ESTADO ACTUAL DEL PROYECTOComo resultado de las acciones llevadas a cabo y siguiendo el orden de cada una de las etapas del Plan

de Trabajo propuesto se ha llegado a los siguientes resultados

1 Se ha elegido un Partner tecnoloacutegico con elevado prestigio y gran penetracioacuten de mercado en

el aacuterea de las Tecnologiacuteas de Informacioacuten y Comunicacioacuten (TIC) que tiene el mayor nuacutemero

de referencias de clientes del sector de la construccioacuten en Espantildea y que cuenta con un equipo y

una estrategia especiacutefica y diferenciada para dicho sector Se ha establecido una alianza con este

Partner para colaborar de forma desinteresada en la ejecucioacuten del proyecto

2 Se ha elegido la muestra de empresas que van a participar en el estudio del grado de impacto del

uso de CRM sobre el desempentildeo organizacional Esta seleccioacuten de empresas se ha realizado en

colaboracioacuten con el Partner estrateacutegico atendiendo a criterios de CNAE (coacutedigo estadiacutestico de

actividad econoacutemica registrado oficialmente en el Instituto Nacional de Estadiacutestica) y a criterios

de facturacioacuten

3 Se han seleccionado las variables que se consideran relevantes en el estudio siguiendo los estudios

cientiacuteficos previos publicados En concreto se han elegido 3 variables Grado de uso de CRM

Capacidad de Innovacioacuten y Desempentildeo Organizacional

4 Se ha construido un formulario para la recogida de datos en base a un cuestionario previamente

testeado y validado cientiacuteficamente y empiacutericamente Sobre este cuestionario se ha antildeadido



dos secciones recomendadas por el Partner tecnoloacutegico de referencia En el momento actual el

proyecto se encuentra en fase de recogida de respuestas a traveacutes de un formulario web

5 Queda por definir en funcioacuten de la ratio de respuesta cual seraacute la metodologiacutea maacutes apropiada

para analizar los datos obtenidos

6 Se espera obtener unos resultados y conclusiones que aporten criterios de decisioacuten valiosos a

los Tomadores de Decisioacuten de las empresas del sector de la Construccioacuten que deban valorar la

idoneidad de afrontar proyectos de implementacioacuten de soluciones CRM

5 CONCLUSIONESEl presente artiacuteculo muestra el objetivo plan de trabajo y estado actual del proyecto CRM-CONSTR-

ES cuyo objetivo fundamental es analizar el grado de adopcioacuten de las soluciones tecnoloacutegicas CRM por

parte de las empresas del sector de la Construccioacuten en Espantildea asiacute como obtener conclusiones sobre el

impacto que sobre el desempentildeo organizacional puede tener el uso de dichas soluciones CRM

Por la especificidad del sector en estudio asiacute como por sus especiales caracteriacutesticas se ha buscado

una alianza estrateacutegica con un Partner tecnoloacutegico altamente especializado en el sector Siguiendo

las directrices del meacutetodo cientiacutefico y con la aportacioacuten de la experiencia y conocimiento del Partner

estrateacutegico se ha avanzado en la liacutenea de la definicioacuten de objetivos muestra y listado de empresas en

estudio seleccioacuten de las variables de anaacutelisis y construccioacuten de un formulario para la recogida de datos

Como futura liacutenea de investigacioacuten y en una fase posterior a la conclusioacuten de la recogida de respuestas al

formulario el anaacutelisis de dichas respuestas a traveacutes de la metodologiacutea maacutes apropiada a la muestra elegida

deberaacute de proporcionar elementos de juicio y decisioacuten a las empresas del sector construccioacuten que en un

futuro se planteen desplegar alguna solucioacuten CRM



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dissertation)





02


43

EFFICIENT AND SUSTAINABLE IMPROVEMENT OF A SYSTEM OF PRODUCTION AND COMMERCIALIZATION OF ESSENTIAL MOLLE OIL (SCHINUS MOLLE) Raquel Medina Rodriacuteguez

EUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal (Peruacute)E-mail rmedinauniedupe ORCID httpsorcidorg0000-0002-3311-7171

Jorge Luis Brentildea OreacuteNational University of Engineering UNI (Peruacute)

E-mail jorgebrenaouniedupe ORCID httpsorcidorg0000-0001-6450-7052

Doris Esenarro Vargas Specialized Institute for Ecosystems and Natural Resources Research (INERN)

Ricardo Palma University - URP (Peruacute)E-mail desenarrounfvedupe ORCID httpsorcidorg0000-0002-7186-9614


Citacioacuten sugeridaMedina R Brentildea J L y Esenarro D (2021) Efficient and sustainable improvement of a system of production and commercialization of Essential Molle Oil (Schinus Molle) 3C Empresa Investigacioacuten y pensamiento criacutetico 10(4) 43-75 httpsdoiorg10179933cemp202110044843-75



ABSTRACTThis research describes the relationships between the design of an efficient production cycle of metabolites

from the Schinus molle plant from extraction processing product formulation to the final disposal of its

residues and the projects environmental sustainability The target population in this research was limited

to small farmers-producers marketers of natural products technicians of the municipalities related to the

MYPES and students of engineering and careers related to agriculture and its processing which were

convened by a digital marketing system via Facebook reaching a total of 300 participants in total The

sample chosen was non-probabilistic and consisted of 94 participants who gave their informed consent

The research design was pre-experimental The results obtained through self-applied instruments in the

control and experimental groups under the application of an intervention program were subjected to

hypothesis tests of mean differences with Wilcoxon statistics for related samples reaching the general

conclusion that the application of counseling and training programs in green business models based

on the extraction and processing of Shinus molle essential oil positively influences the perceptions of

stakeholders on the environmental sustainability of projects of this nature

KEYWORDSEnvironmental sustainability Environmental concern Ecological dimension Sustainable development

Sustainability



1 INTRODUCTIONEcological agriculture requires innovation processes in collaborative networks as an imperative need of

a global nature framed in the complexity paradigm This metamorphosis has to occur within a learning

process (Tisenkopfs amp Kunda 2015) that can re-energize the ecosystemic balances which the endemic

eagerness of compulsive consumerism has dangerously modified Unfortunately the discussion between

organic and conventional agriculture is still antithetical and occurs at all levels in structuring state

policies While the former prioritizes ecosystem balances the latter is based on increasingly demanding

globalized markets (Ramoacuten et al 2012) suggesting the beginnings of the Anthropocene era (Meng et al 2021)

Considering agroecology as a sustainable paradigm there are still insufficient studies of micro small

business and startup models that are congruent with production and marketing models within the

agroecological rationale with closed-cycle processes within the paradigm of the circular economy

about minimizing the production of waste and in any case to manage it for its reincorporation into the

production chain

The innovation process evaluated in this research is based on structuring collaborative networks between

farmers academia and civil society where experiences are exchanged and learning processes for

transformation occur (Hediger amp Knickel 2009) Unfortunately while it is true that Peru is one of the

most biodiverse countries this importance has not helped the economic progress of farmers Among the

reasons given is the ineffectiveness of the state for its inability to articulate the regions with sectors of civil

society and academia to promote the development and prosperity of farmers and rural areas

According to the report published by IndustryARC (2019) in 2015 - 2022 the global essential oils

market is expected to generate around USD 115 billion at a CAGR of 101 between 2016 and 2022

Europe is the dominant market and is expected to be the major contributor to the global revenue of

producing countries owing to the revaluing trend of essential oils on a worldwide scale



This research aims to evaluate the feasibility of optimizing the value-added chain for Schinus molle

essential oil producers as a transversal axis through an eco-business proposal within the paradigm of

environmental sustainability and in a framework that promotes endogenous sustainable development

2 CONCEPTUAL FRAMEWORK21 SUSTAINABLE DEVELOPMENT

The construct refers to the unavoidable metamorphosis that must take place about how we relate to the

world around us Therefore it is urgent to define agendas of a globalized nature capable of assuming

new paradigms to systemically address the economic-social-environmental triad dimension with a vision

of politicians and strategists capable of permeating the social-environmental size to the principles of

the economic extent (Cordera 2017) ie Governments face the complex challenge of finding the

right balance between competing demands on natural and social resources without sacrificing economic

progress (Strange amp Bayley 2012 p 33)

In the conceptualization of sustainable development it is recognized that natures reserves of availability

are being depleted as a result of unplanned economic and technological development which only

takes into consideration current human needs and even within a habitual framework of compulsive

consumerism to the detriment of nature Consequently it is urgent to initiate research projects with a

different vision for the generation of applied knowledge in the state-academia-civil society triad to make

the sustainability of agroecological projects viable (Gavito et al 2017)

Sustainable development does not involve a stationary or static desired equilibrium state specified

through sustainability indicators as guarantee standards (Hediger amp Knickel 2009) Instead sustainable

development is a dynamic complex state immersed in the process of permanent change and

reconfiguration based on the integrity of the system it represents (Hediger amp Knickel 2009)



22 DIMENSIONS OF SUSTAINABLE DEVELOPMENT

According to Gonzaacutelez (2012) four dimensions should be considered to address sustainable development

These dimensions are society environment culture and economy which present dynamic relationships

due to the complexity of the construct According to this approach man by constructing himself

socially and culturally transforms himself achieving a new cultural environment On the other hand

Larrouyet (2015) argues that sustainable development implies advancing simultaneously in five

dimensions economic human environmental institutional and technological (p 24) Therefore the

characterization of the sustainable development profile to be designed depends on the socio-cultural

context characteristics of the nations

The present research considers three dimensions of sustainable development which should be assumed

as a systemic and indissoluble triad economy society and environment (Carro-suaacuterez amp Sarmiento-

Paredes 2017) Regardless of the context the fundamental premise for the introduction of sustainable

development in state policies must be examined from the theory of systems evaluating it in the non-

decreasing function of its inputs and outputs with evolutionary and increasingly demanding concepts

and measurements based on a drastic change of peoples culture with binding state policies concerning

all the dynamic and indissoluble relationships of the variables of environmental sustainability Some of

these interdependencies can probably be temporarily bypassed but history shows that before long some

alarm or crisis calls for a return to the path of sustainable development

While it is true that this article addresses sustainable development based on three dimensions (Artaraz

2001) a reductionist and non-systemic perspective which for many researchers has a utilitarian

approach it is urgent to evaluate the interdependencies between the three pillars wherein a prevalent

analysis it establishes that social welfare and economic welfare nurture each other in correspondence

of univocal relationships and that they only become sustainable within a balanced and sustainable

ecosystem in time and space (Carro-Suaacuterez amp Sarmiento-Paredes 2017) It is fundamental to understand

complexity based on the systemic model of sustainability (Kammerbauer 2001) considering dynamic



diffuse relationships with a lot of uncertainty since the stakeholders have conflicting interests and with

a constitutive dominance of utilitarianism that intends to use the construct of Sustainable Development

to perpetuate the market economy

221 ECONOMIC DIMENSION

In the last decades it can be observed that there has been a tendency to invoke the international

community to develop state policies oriented to the sustainable development of countries However

the term development alludes to its traditional context economic development which generates a

conflict of interests between economic activity and the environment with imprudent and foolish actions

such as assuming that nature is an inexhaustible source of resources and a bottomless sink for waste

Consequently one of the weaknesses that must be reversed to achieve sustainable development is to

rethink the structure of the state in such a way that the society-economy-environment triad restructures

its principles from a market economy towards an environmental economy that can determine the

guidelines of the modes of production industrialization and commercialization within environmental

rationality in a relentless search for social equity (Carro-Suaacuterez amp Sarmiento-Paredes 2017) Among the

factors that energize the irrational utilitarian Peruvian economy is the culture with a lack of national

identity the lack of knowledge generation which leads to technological obsolescence of the productive

capacity of agribusiness poor land-use planning which has been exacerbated by environmental conflicts

generated by mining with a purely extractive approach the lack of competitiveness at the global level

are the main factors responsible for the poor management of agriculture in Peru (Gavito et al 2017)

The economic dimension from the sustainability approach should not continue to operate under the

principle that nature is infinite and always tends to rebalance itself The articulation of the economy-

society-environment triad without prevalence levels (Balvanera et al 2017) should lead us to propose

models or paradigms under the perspective of environmental accounting where prevention comes before

remediation The practical vision of the ecological problem is to reduce pollution and in any case



manage it for the final deposition considering the most negligible environmental impact Within the field

of an economy that assumes ecological liabilities what is intended is the constant search for sustainable

alternatives with atomic efficiency use of renewable energies within a closed system of production

About ecological economics (Castiblanco 2007) argues that it is a scientific discipline that integrates

elements of economics ecology thermodynamics ethics and other natural and social sciences to provide

an integrated and biophysical perspective of the interactions that are interwoven between economy and

environment (p 8)

222 SOCIAL DIMENSION

It can be considered one of the least addressed pillars in discussions in international forums on sustainable

development Lehtonen (2004) argues that the human talent capabilities approach and social capital

are the underlying bases of the social dimension However their practical implementation is not fully

realized even though these approaches propose a cultural partner articulation that should consider social

sustainability based on equity which should be a transversal axis or the center of the social dimension

and in this perspective intergenerational equity (Lehtonen 2004) should be considered as an additional

factor Likewise it is not enough to view social confluences about the dynamics of socio-environmental

conflicts and consider citizen participation with legitimate and horizontally based dialogue among

stakeholders as a binding condition for environmental sustainability It should be emphasized that

discussion must begin by recognizing the perversity of the inequitable distribution of resources between

business people and society and between man and nature

Finally of the seventeen objectives of sustainable development it can be affirmed that equity social

justice and environmental conservation are the fundamental pillars of sustainable development and

these three objectives constitute part of the social dimension of sustainable development with equity

and ecological integrity being recent where the first is one of the principles extensively studied because

it is a global problem that requires solutions on a local-regional-international and intergenerational scale



and is based on responsible management based on respect for all forms of ecosystemic life preventing

or mitigating all environmental problems reducing inequality the main problem in society due to the

exploitation and degradation of man and therefore of the environment Currently efforts are being

made to promote socio-culturally integrated communities inclusive of the human-nature dyad thus

providing access to social and environmental justice as the underlying basis for a genuinely lasting

sustainable development

223 ECOLOGICAL DIMENSION

A relevant premise for analyzing ecological sustainability is the second principle of thermodynamics

related to the tendency of systems to move spontaneously towards equilibrium (Kammerbauer 2001)

However the complex character of ecosystems does not admit Cartesian generalizations about states of

peace projected by man (Kay 1991 cited in Kammerbauer 2001)

Again from the position assumed in the present research of moderate anthropocentrism concerning

this dimension sustainability presumes an accounting that also values environmental assets and

liabilities with a sound and productive circular system trying to imitate nature (Alvarado et al 2020) In

other words it is urgent to introduce eco-designs in the modes of production based on rationality and

environmental awareness

The ecological dimension of sustainable development about human beings refers to the set of values

attitudes and motivations that should govern the relations between society and nature and how these

relations should be translated into systems of production and management of rational and closed-cycle

productive resources as well as in the regulation of individual and group behavior of humans based on

the consideration of all forms of ecosystemic life

In the context of different social processes that perpetuate inequity and awareness of the confrontation

between man and nature to the detriment of the environmental dimension of sustainable development

it is urgent to consider that the availability and potentiality of biogenetic resources are not infinite



nor that nature is a sink for its residues and that the uncontrolled predatory effects of natural man are

reaching a state in which there is no return and nature and its internal ecological balance cycles will take

actions to reestablish it without considerations of preservation of man and his future generations

In this context mans concepts of subsistence and entrepreneurial action must change his compulsive

habits of consumption which must undergo a metamorphosis of all his social systems of organization

production commercialization consumption accumulation transformation and management of

natural resources as well as the deployment of his creative capacity to project himself beyond time and

space always with considerations for otherness At the same time the concept of nature must include

all sources and vital cycles of energy and biogenesis and other challenges that consider all living species

integrating everything in a single process of ecosystemic interrelations

The decontextualization of the economy based on neoliberal utilitarianism has led to the unsustainability

of the modern economy and it is not enough to associate in the order of prevalence the economy-

ecology or economy-social context binomial Still it is necessary to recover the web of dynamic and

complex relationships of the economy-social context-ecology triad (Paredes et al 2020) This article

argues that recovering a contextual understanding of the economy is essential for sustainability Indeed

the loss of the ecosystemic context is at the root of the unsustainability of our current economic activity

It is not enough to recover only the ecological or social context in which economic activity takes place

Sustainability challenges us to recover the links of a dynamic nature between the three dimensions of

sustainable development (Kammerbauer 2001)

23 SCHINUS MOLLE

The molle called the Peru tree is appreciated as a plant native to Peru that covered the entire region

of Tahuantinsuyo at the time of the Inca Empire During the conquest and the viceroyalty it spread

to Ecuador Chile and Bolivia and the North to Mexico and the USA The molle grows naturally in

the Peruvian Andes and is necessary for reforestation of very degraded areas because it resists drought



frost slightly saline soils and is not edible for livestock It also thrives in stony soils and contributes to soil

formation It is ideal for use as a windbreak defense and in the registration of soil erosion It is a wild tree

that does not need irrigation for its growth usually grows next to the Tara or Guarango plant creating

fencing structures as shade in parks green areas roads (Bautista 2018)

It is widespread in Peru Schinus molle Linnaeus grows in full sun in temperate and dry subtropical regions

and develops in areas from sea level to 3500 masl The average annual temperature for its development

is 15-20 degC with an average yearly rainfall of 300-360 mm However it tolerates warmer temperatures

and once established is extremely drought tolerant It is also resistant to frost and temperatures as low

as -10 degC In nature it occurs in semi-arid wastelands riverbanks along riverbanks and on slopes up

to 2400 m altitude Sandy and well-drained soils are preferred but it is tolerant to saturated poorly

drained and infertile soils It is also susceptible to alkalinity and salinity Molle plantations have shallow

roots and can be fragile therefore they are likely to blow over or break their branches in solid wind

and need protection from wind According to the family to which the plant belongs the edaphological

conditions and the ripening stage of the fruits contain up to 5 of essential oils in fruits and 2 in

leaves (Bautista 2018)

231 SCHINUS MOLLE ESSENTIAL OIL

They are odoriferous volatile liquid fractions generally obtained by steam distillation maceration

extraction by supercritical fluids and constituted by a complex mixture of terpenoid compounds whose

most important applications are in the cosmetics industry fragrances and as a flavoring agent in the culinary

industry (Bautista 2018) The fruit and leaves of Schinus molle contain many bioactive compounds

with pharmacological properties proven in multiple investigations in Peru Mexico among other Latin

American countries Forty-six compounds were identified by gas chromatography in the essential oil

obtained by steam distillation of Schinus molle fruits including nine monoterpene hydrocarbons one



aromatic compound one aliphatic acid ester two monoterpene esters 16 sesquiterpene hydrocarbons

and 17 other sesquiterpenoids (Bernhard et al 1983 cited in Lim 2016)

The essential oil composition of Schinus molle fruits reports that the main compounds are 4652

-phellandrene 2081 -phellandrene 838 -terpineol 434 pinene 496 -pinene and 249

p-cymene respectively (Bendaoud et al 2010 cited in Lim 2016)

232 USES OF SHINUS MOLLE

Among the most appropriate uses of the leaves or fruits can be mentioned as a flavoring agent because

the whole plant has an intense characteristic odor due to essential oils The cooking of leaves branches

bark and root is used for pale yellow dyeing of wool fabrics when alum is used as mordant and the

tonality can be changed according to the type of mordant used (Bautista 2018) The methanolic

extract of Schinus molle leaves produces a complex mixture of metabolites mainly constituted by 12

sesquiterpenoids six tirucallane-type triterpenoids and four flavonoids isolated from Schinus molle fruits

exhibited antioxidant activity (Ono et al 2008 cited in Lim 2016) Among them three flavonoids

exhibited antioxidant activity almost identical to -tocopherol by the ferric thiocyanate method One

flavonoid showed a more substantial radical scavenging effect on 11-diphenyl-2-picrylhydrazyl than that

of -tocopherol

Among the pharmacological activities the components of Schinus molle essential oil exhibits cytotoxic

activity against a human hepatocellular carcinoma cell line (Lim 2016) Also the hexane extract of

Schinus molle leaves produces antidepressant-like effects that seem to depend on its interaction with

serotonergic noradrenergic and dopaminergic systems (Machado et al 2007 2008 cited in Lim 2016)

Further research indicated that the antidepressant-like effect of Schinus molle ethanolic extract is due to

the presence of flavonoids which was postulated to exert its antidepressant-like impact by increasing the

availability of serotonin and noradrenaline in the synaptic cleft (Lim 2016)



The main pharmacological activity of Schinus molle essential oil is an antimicrobial activity because

Schinus molle leaf oil exhibited maximum fungi harmful activity during the screening of some essential

oils against some shared storage and animal pathogenic fungi (Bautista 2018) On the other hand the

essential oil showed effective toxicity against animal pathogens and mild activity against storage fungi

(Lim 2016)

3 METHODOLOGYAccording to the studys purposes the type of research is classified as applied research It is proposed

to use the fundamentals of sustainable development to make proposals on an efficient and sustainable

design of production and commercialization of products based on essential oils

The level of research is explanatory-causal because the objective is to study the influence of an efficient

and sustainable design of production and commercialization of products based on Schinus molle essential

oil on the perceptions about the environmental sustainability of this type of agroecological business

The research method used is hypothetical-deductive It is intended to test the influence of an efficient and

sustainable design of production and commercialization of products based on Schinus molle essential oil

on perceptions of environmental sustainability

The research design is pre-experimental This type of design was carried out with a pre-test and

post-test after applying for the training program in an efficient and sustainable model of production

and commercialization of products based on Schinus molle essential oil to evaluate the variation of

perceptions of environmental sustainability The pre-experimental designs present a minimum degree of

control the manipulation of the independent variable is produced and what is intended is to observe its

effects on the dependent variable It should be noted that the difference with pure experimental designs

is centered on the reliability assumed when establishing the control and experimental groups according

to Hernaacutendez et al (2014) in this type of design randomization is not introduced when assigning the



experimental group since due to logistical or other needs unrelated to the experiment they are chosen

in a non-random manner Therefore the groups established for the research are not randomized and

were covered by the quota sampling technique

The formal and logical representation is

Legend

X = Experimental variable training program in the efficient and sustainable product design and

commercialization of products based on Schinus molle essential oil

O1 = Pre-test measurements Environmental sustainability

O2 = Post-test measurements Environmental sustainability

31 SAMPLE

311 PLANT SAMPLE

Schinus molle fruits were collected in the month of July 2019 in Huayucachi-Huancayo Juniacuten

Luricocha-Huanta-Ayacucho Huayllan-Pomabamba-Ancash with a total weight of 50 kg (see Table 1)

The protocol for each sample collected was to wash with potable water and dry outdoors for six days

After the natural drying time they were packed in thick paper and cardboard box to be sent to the

Organic Chemistry laboratory of the Faculty of Chemical Engineering of the Universidad Nacional de

Ingenieriacutea Finally the sample was received at the organic chemistry laboratory registering a net weight

of 40 kg



Table 1 Molle fruit harvesting zones

ID Plant Family Part used Place of collectionThe initial weight of collected

sample Weight of dry sample

Importance of dehulled and sieved sample

1 Shinus molle

Anacardia-ceae Fruits Huayucachi-Huancayo

Juniacuten 10 kg 94 kg 80 kg

2 Shinus molle

Anacardia-ceae Fruits Luricocha-Huanta

Ayacucho 8 kg 75 kg 64 kg

3 Shinus molle

Anacardia-ceae Fruits Huayllan-Pomabam-

ba-Ancash 7 kg 66 kg 56 kg

4 Shinus molle

Anacardia-ceae Fruits Peso total de fruto de

Shinus molle a procesar 25 kg 235 kg 20 kg

Source own elaboration

312 STAKEHOLDER SAMPLE

Considering that the stakeholder population is limited due to the sui generis nature of the project in

the context of Covid-19 the target population was limited to small farmers-producers natural product

marketers technicians from the municipalities related to the MYPES and students of engineering and

careers related to agriculture and its processing which were convened by a digital marketing system via

Facebook reaching 300 participants Therefore the sample chosen was non-probabilistic and consisted

of 94 participants who gave their informed consent

32 ENVIRONMENTAL SUSTAINABILITY INSTRUMENT

The development of the instrument was based on the research of Silva-Santamariacutea and Ramiacuterez-

Hernaacutendez (2017) Becerril (2017) and De Los Rios-Carmenado et al (2016) whose instruments

were developed from others that have been used over the last 20 years in research on environmental

sustainability within the approach of the three most relevant dimensions of sustainable development

the economic dimension formed by three factors that collect information on productivity producer

welfare and marketing the social size that collect information on two factors local-regional government



and stakeholders and the ecological extent constituted by a single factor related to the sustainability of

the project in general terms

In developing the instrument a self-application questionnaire was designed with a bipolar Likert scale

ranging from never to always with a total of 48 items In addition to the three cross-cutting dimensions

of environmental sustainability the sociographic aspects of the sample elements were also considered

The analysis of the instruments internal consistency was statistically calculated by Cronbachs alpha

with the SPSS-Statistics software having carried out the verification by factors dimensions and by all

the information collected by the instrument Cronbachs alpha values are between 0812 and 0934

values between acceptable and high for research works of this nature (Hernaacutendez et al 2014) It should

be noted that the correlations of the instrument-ecological dimension binomial are positive and more

significant than the instrument-social dimension correlations which in turn are higher than that of the

instrument-economic dimension Considering that the sample elements are constituted by 94 persons

to whom the instrument has been applied in a pre-test and post-test the internal consistency analysis

indicates that the self-application of the device presents high internal consistency and high reliability of

its results

33 EXPERIMENTAL PART

331 EXTRACTION OF THE ESSENTIAL OIL

The experimental procedure for molle essential oil extraction was carried out with batches of 36 kg of

molle fruits an average molle actual oil extraction volume of 2152 mL and an average extraction yield

of 48 by mass



2500

2000

1500

1000

500

000 5 10 15 20 25 30 35 40

Figure 1 Extraction profile of Schinus molle L essential oilSource own elaboration

The extraction procedure was carried out with steam extraction equipment with internal steam

production of 16 L capacity After a preliminary treatment of washing drying dehulling and grinding

ground molle fruit with a particle diameter lt 4 mm an average bulk density of 042 kgL and a power

of 2000 W was obtained Figure 1 shows the profile of the extraction curve extrapolating an average

extraction time of 35 minutes the optimum time of 21 minutes for the extraction of 97 of the

essential oil

332 GREEN BUSINESS MODEL VALUE CHAIN

The proposed production microindustrialization commercialization model is framed within the robust

sustainability paradigm where the substitutability of natural capital is seriously limited by ecological

characteristics such as integrity irreversibility uncertainty and the existence of critical components of

natural capital that make a unique contribution to human well-being (Castiblanco 2015 p 4)



The present research aims to establish a closed-cycle production and commercialization model about

minimizing waste production and in any case to manage it for its reincorporation into the productive

chain This approach is framed within the guidelines of the eco-efficient output It is aimed at promoting

manufacturing processes based on prevention rather than remediation where eco-efficiency is evaluated

at each stage of the process about reducing energy and water consumption and reducing waste generation

and last but not least to the proposal of adequate waste management until the formation of compost

closing the production cycle sustainably and sustainably offering competitive products about quality

Figure 2 shows the flow diagram of the closed-loop production cycle of the value chain of the business

model based on the molle essential oil

Ecosystem Manufacture

Ecoagriculture

Composting Sustainabilityindicators

Molleessential oil

Products of thevalue chain

Harvesting ofmolle fruits

Molleplantations

Figure 2 Model for efficient and sustainable production and marketing of molle essential oil and its commercial productsSource own elaboration

In this context we intend to contribute a grain of sand to the training of farmer-entrepreneurs in the

central region of Peru who require technical assistance to solve challenging problems forge outline

prototypes and discover sustainable solutions which is why they must add environmental social and

economic value to their proposals



Figure 3 Closed production model for commercial productsSource own elaboration

Figure 3 shows the production diagram of the whole business model The agroecological models

sustainability is affiliated with a series of formalisms that include social environmental and economic

aspects of the system (Castiblanco 2015) The business model based on sustainable agriculture is based on

an integrated management system of organic agricultural production processes in that molle plantations

do not require chemical pest control maintain productivity naturally protect green areas from pollution

robust rural smallholder farming systems (Altiere 2018) The proposal is based on promoting in a

self-managed manner and with the support of academia and civil society business models established



based on natural agricultural resources under sustainable agriculture (Silva-Santamariacutea amp Ramiacuterez-

Hernaacutendez 2017)

Figure 3 shows the production cycle of Schinus molle essential oil and its transformation into commercial

products within a closed process The model is based on forming strategic alliances with agricultural

associations trade associations state agencies and universities The value chain focuses on quality

culture which implies continuous technological and commercial development and innovation

4 RESULTS 41 RESULTS ON THE ECONOMIC DIMENSION

Table 2 shows the descriptive statistics of the factors that make up the economic dimension productivity

farmer welfare and marketing indicating a positive evolution of perceptions from the pre-test to the

post-test

Table 2 Descriptive statistics between the factors of the economic dimension

Factors Factor productivity Factor Farmer welfare Factor marketing Total average of the economic dimension

Type of test Pre-test Post-test Pre-test Post-test Pre-test Post-test Pre-test Post-test

Mean 310 322 360 377 383 401 337 358

Median 317 322 367 383 400 400 345 360

Mode 300 311 367 367 400 400 380 335

Std Dev 081 068 089 061 093 061 078 049


Figure 4 shows the box-and-whisker plot for the results of the total economic dimension Again the

graph shows an increase in the median relative to the perception between the pre-test and post-test on

the green business model approach



500

400

300

200

100

00

pre-test post-test

Type of data pre-test and post-test

2143

24

161

Tota

l ave

rage

of t

he e

cono

mic

dim

ensi

on

Figure 4 Box-and-whisker plot for the economic dimensionSource own elaboration

The application of median comparisons with the Wilcoxon test for related samples shows a value of the

Wilcoxon statistic of Z= - 1646 with Sig = 0100 The statistical test shows no statistically significant

evidence to reject the null hypothesis of equality of medians Consequently it can be stated that there

is no statistically reliable evidence to assume that the implementation of training programs in green

business models influences the perception of the economic dimension of the instrument

This result is related to the fact that green projects do not have a utilitarian media purpose their objectives

are medium or long term because based on the knowledge of the consumption practices of the 21st

century the entrepreneurs of this type of project have a higher degree of environmental awareness and

replace paradigms of media capitalization projects by others of capitalization in sustainable green assets

in the future (Castantildeeda 2014)



One of the factors related to these results is centered on the influence exerted by the training program

with content focused on training with environmental responsibility environmental awareness

environmental ethics ecological rationality with business models based on the circular economy which

promote economic-social-ecological sustainability (Velayos-Castelo 2008)

In the opinion of Arias (2006) the business model to be implemented is based on the rational use of

molle plantations that grow naturally and without significant care in the central zone of Peru without

encouraging the agro-industry that promotes monoculture and encouraged by compulsive consumerism

In the same line of conclusions as Castantildeeda (2014) it can be inferred that the economic dimension is

of lesser weight for those stakeholders committed to environmentally sustainable projects because their

concerns for the environment before their problems for financial profits underlie an impelling force

of prognosis about the intentions of their undertakings and that is based on the theory of planned

behavior (Velayos-Castelo 2008) That is projecting their decisions on the trends of the ever-increasing

green consumer behavior

While it is true that the implementation of technical assistance programs from universities to producers

regarding the introduction of essential oils to agro-based business models is strategic the perception

of the respondents is not focused on the economic profitability that could cause the implementation of

these projects but are based on socio-environmental rationality

42 RESULTS ON THE SOCIAL DIMENSION

The results in Table 3 show that the mean of the perception on the social dimension from a green

business model approach has a valuation in the pre-test of the standard of 202 for the factor national

regional and local government and 256 for the stakeholders dimension and these statistics increase for

the post-test



Table 3 Descriptive statistics among the factors of the social dimension

FactorsAverage of the social dimension na-tional-regional-local government(D4)

G21-G28Average of the social dimension

stakeholders (D5) T29-T31Total average of the

social dimension

Type of test Pre-test Post-test Pre-test Post-test Pre-test Post-testMean 202 258 256 277 217 260

Median 200 250 267 283 218 263

Mode 150 225 300 300 255 273

Std Dev 090 070 102 86 085 057



Wilcoxon statistic of Z= - 4044 with Sig = 0000 as shown in Figure 5 Thus the statistical test indicates

statistically significant evidence to reject the null hypothesis of equality of medians Consequently it

can be concluded that the application of the training program in green business models has a positive

influence on the perception of the social dimension about the fact that strategic farmer-civil society-

university alliances make green business projects viable

500

400

300

200

100

00

pre-test post-test


21

56

Tota

l ave

rage

of t

he s

ocia

l dim

ensi

on

Figure 5 Box-and-whisker plot for the social dimensionSource own elaboration



43 RESULTS ON THE ECOLOGICAL DIMENSION

Figure 6 shows the box-and-whisker plot of the median distribution on the ecological dimension with a

median valuation of 238 in the pre-test to a value of 306 for the post-test After applying for a green

business model training program the perception of the feasibility of ecologically sustainable business

models significantly improves

500

400

300

200

100

00

pre-test post-test


Tota

l ave

rage

of t

he e

colo

gica

l dim

ensi

on

Figure 6 Box-and-whisker plot for the ecological dimensionSource own elaboration

The application of median comparisons with the Wilcoxon test for related samples shows a value of

the Wilcoxon statistic of Z= - 4959 with Sig = 0000 The statistical test shows statistically significant

evidence to reject the null hypothesis of equality of medians Consequently it can be concluded that

the application of the training program positively influences the perception of the ecological dimension

of a business model with environmental sustainability with a design of an efficient production cycle of

metabolites from the Shinus molle plant from extraction processing product formulation to the final

disposal of its residues



Of the three dimensions evaluated the ecological dimension is the one that evolves positively in the most

significant ways indicating that training programs in green business models based on environmental

responsibility provide a greater degree of ecological awareness to offer solutions to the needs of

alternative commercial products for consumption and export In this context the research aims to

promote alternatives to sustainably producing inputs from the agricultural sector without promoting

monocultures and without affecting ecosystems For example Molle plantations are an alternative

that does not require sophisticated technologies or chemical substances that can change the ecological

balance In other words if we only plant this plant and with minimal and natural care we can develop

and provide the raw material sustainably for those based on essential oils

44 RESULTS ON THE ENVIRONMENTAL SUSTAINABILITY INSTRUMENT

Table 4 and Figure 7 show the average ranges The sum of positive fields presents a value of 346150

higher than that of the negative degrees with a value of 100350 showing significant differences between

the medians of the post-test the pre-test

Table 4 Wilcoxon signed-rank test for the environmental sustainability instrument

N Average rank

Sum of ranks

Total average of the post-test instrument - Total ave-rage of the pretest instrument - Total average of the

post-test tool - Total average of the pretest instrument

Negative ranges 28 3584 100350

Positive Ranks 66 5245 346150

Ties 0

Total 94




5

4

3

2

1

0

pre-test post-test


Tota

l ave

rage

of t

he e

nviro

nmen

tal

sust

aina

bilit

y in

stru

men

t

21

Figure 7 Box-and-whisker plot for the environmental sustainability instrumentSource own elaboration

The application of median comparisons with the Wilcoxon test for related samples shows a Wilcoxon

statistic value of Z= - 4635 with Sig = 0000 The statistical test shows statistically significant evidence to

reject the null hypothesis of equality of medians Consequently it can be concluded that the application

of the training program positively influences the perception of environmental sustainability of business

models with a design of an efficient production cycle of metabolites from the Shinus molle plant from

extraction processing formulation of products to the final disposal of their residues

The ecological sustainability on which this study is based is based on the rationality and resilience of

molle which grows wild and without significant care The first refers to the capacity to drastically reduce

the models of consumerism based on sustainable use of natural resources The second relates to changes

in the rural dynamics so that the ecological balance is not irreversibly disturbed It should be noted

that the most devastating disturbances of ecosystems are the demanding culture of society for more

demanding products in terms of quality and cost which leads to maximizing production to reduce



costs It can be observed that commercial and industrial activities optimize waste management without

reducing consumerism which makes nature an inexhaustible source of resources far from what the

sustainable development paradigm implies

6 CONCLUSIONS About the pre-experimental design of the present research on a model of efficient and sustainable

improvement of a production and commercialization system of molle essential oil (Schinus molle) the

Wilcoxon Z value with a value of Z= - 4635 with Sig = 0000 shows statistically significant evidence to

reject the null hypothesis on the equality of medians Based on the statistically significant results it can be

concluded that the application of strategic training programs from the academy promoting production

and commercialization systems of molle essential oil Schinus molle is practical improving the levels of

perception about the viability of promoting and managing endogenous ecologically sustainable green

business models

Strategic planning for the development of endogenous agricultural zones requires research to rediscover

the singularities of each rural zone With proposals for self-managed or self-reliant development policies

Perus sustainable development can be promoted This conclusion constitutes a shared vision of a viable

future that permeates and articulates civil organizations and their regional and rural institutions the

academy which under the auspices of the state can evaluate more research projects on endogenous and

sustainable development models that contribute first and foremost to the welfare of farmers and rural

areas

About the economic dimension of the model of efficient and sustainable improvement of a production

and commercialization system of molle essential oil (Schinus molle) the Wilcoxon Z value with a Z= -

1646 with Sig = 0100 The statistical test shows no statistical evidence to reject the null hypothesis on

the equality of medians of the economic dimension It can be concluded that the implementation of

the programs on a business model with environmental sustainability framed in a design of an efficient



production cycle of metabolites of the Schinus molle plant from the extraction processing formulation

of products to the final disposal of their waste does not significantly influence the economic dimension

about the fact that they should promote only economic returns In other words environmental awareness

through globalization concludes that it is urgent to initiate projects on the rethinking and restructuring of

business models focused on unsustainable utilitarianism over time to transform them into agroecological

models with high sustainability indexes

About the social dimension of the efficient and sustainable improvement model of a molle (Schinus

molle) essential oil production and commercialization system the Wilcoxon Z-value with a value of

Z= - 4044 with Sig = 0000 The statistical test shows statistical evidence to reject the null hypothesis

on the equality of medians of the social dimension It can be concluded that the implementation of



of products to the final disposal of their residues does positively influence the social dimension of the

instrument

These significant differences between the pre-test and post-test about the social dimension of

the environmental sustainability instrument lead to the conclusion that any vision of sustainable

development should consider the social dimension as a strategic factor and structuring axis of sustainable

development reversing the status quo that is based from its origins mainly on addressing the binomial

economic dimension and ecological dimension to the detriment of social justice as an indissoluble part

of ecological justice ie socio-ecological sustainability should be pursued

About the ecological dimension of the efficient and sustainable improvement model of a molle (Schinus

molle) essential oil production and commercialization system the Wilcoxon Z value Z= - 4959 with

Sig = 0000 The statistical test shows that there is statistical evidence to reject the null hypothesis on the

equality of medians of the ecological dimension and it can be concluded that the implementation of





of products to the final disposal of its residues does positively influence the ecological dimension of the

instrument

The significant differences in the medians between the pre-test and post-test of the ecological dimension

show that based on permanent intervention and advisory programs it is possible to develop green

business systems more balanced about considerations and respect for nature with a higher degree of

resilience less vulnerable to the contexts of supply and demand with a great capacity for adaptation

and reinvention always in the search for the well-being of the farmer in reconciliation with his habitat

As a conclusion concerning the contrast of the hypotheses of this research it is concluded that it is

necessary to implement and strengthen interdisciplinary alliances of researchers in the academy

transcending their disciplinary field to generate transdisciplinary strategies based on the needs of social

actors the fundamental basis of endogenous sustainable development

The training program on the canvas of business models for efficient and sustainable improvement of a

production and marketing system for essential oils has shown that the articulation of projects between

academia civil society and small farmers has potential concerning the possibility of promoting

sustainable development in an endogenous way insofar as agricultural sustainability must consider in a

prevalent way the social dimension the ecological size and finally the economic dimension The present

research results show that social and environmental awareness are strategic dimensions for initiating

green enterprises

From the results of the canvas application on models based on agricultural products it is concluded that

it is necessary to activate sustainable development strategies of endogenous nature from rural areas to

cities Therefore the guidelines that promote environmentally sustainable microenterprise models are

viable to the extent that the projection and social extension systems of the universities fulfill the role of

being the driving force so that in a technical manner and following the purposes and goals of each green



business model based on the agricultural system it can be made viable through the promotion of the

State

ACKNOWLEDGMENTSThis paper has been possible to research due to obtaining and generating knowledge from different

professionals The authors wish to thank our university mentors for their support and guidance

REFERENCESAltiere M (2018) Agroecology The Science of Sustainable Agriculture (2nd ed Vol 148) CRC Press

Alvarado K Esenarro D Rodriguez C amp Vasquez W (2020) Lemna minor influence in the

treatment of organic pollution of the industrial effluents 3C Tecnologiacutea Glosas de innovacioacuten aplicadas a la pyme 9(3) 77-97 httpsojs3cienciascomindexphp3c-tecnologiaarticleview1072

Arias F (2006) Desarrollo sostenible y sus indicadores Desarrollo Sostenible Y Sus Indicadores 11 200ndash229

httpwwwredalycorgarticulooaid=99616177008

Balvanera P Astier M Gurri F D amp Zermentildeo-Hernaacutendez I (2017) Resiliencia vulnerabilidad

y sustentabilidad de sistemas socioecoloacutegicos en Meacutexico Revista Mexicana de Biodiversidad 88 141ndash

149 httpsdoiorg101016jrmb201710005

Bautista V (2018) Quiacutemica Industrial del Molle (Shinus molleL) Autores de Argentina

Carro-Suaacuterez J amp Sarmiento-Paredes S (2017) La cultura organizacional y su influencia en

la sustentabilidad empresarial La importancia de la cultura en la sustentabilidad empresarial

Estudios Gerenciales 33(145) 352ndash365 httpsdoiorg101016jestger201711006



Castantildeeda J S (2014) Contextualizacioacuten y enfoques en el estudio de comportamientos proambientales

o ecoloacutegicos con miras a la perfilacioacuten del consumidor verde Suma de Negocios 5(10) 34ndash39

httpsdoiorg101016s2215-910x(14)70007-2

Castiblanco C (2007) La Economiacutea ecoloacutegica Una disciplina en busca de autor Gestioacuten y Ambiente 10(3) 07ndash21 httpsrevistasunaleducoindexphpgestionarticleview1424

Castiblanco C (2015) Cambio climaacutetico economiacutea ambiental y estilos de desarrollo Indicadores de

Sustentabilidad Opciones de Adaptacioacuten y Mitigacioacuten Aspectos Distributivos Del Cambio Climaacutetico 1ndash96 httpswwwcepalorgsitesdefaultfilescoursesfilespresentacion_carmenza_

castiblancopdf

Cordera R (2017) Globalizacioacuten en crisis por un desarrollo sostenible Economiacutea UNAM 14(40) 3ndash12

httpsdoiorg101016jeunam201701001

De Los Rios-Carmenado I Becerril-Hernandez H amp Rivera M (2016) La agricultura

ecoloacutegica y su influencia en la prosperidad rural Visioacuten desde una sociedad agraria (Murcia

Espantildea) Agrociencia 50(3) 375ndash389 httpwwwscieloorgmxscielophppid=S1405-

31952016000300375ampscript=sci_abstract

Gavito M E Wal H Van Der Aldasoro E M Ayala-orozco B Atenea A Cach-peacuterez M Casas-fernaacutendez A Fuentes A Gonzaacutelez-esquivel C Jaramillo-loacutepez P Martiacutenez P Masera-cerruti O Pascual F Peacuterez-salicrup D R Robles R amp Ruiz-mercado I (2017) Ecologiacutea tecnologiacutea e innovacioacuten para la sustentabilidad retos y

perspectivas en Meacutexico Revista Mexicana de Biodiversidad 88 150ndash160 httpsdoiorghttps

doiorg101016jrmb201709001

Gonzaacutelez G A (2012) Reflexiones del desarrollo local sostenible eon



Hediger W amp Knickel K (2009) Multifunctionality and Sustainability of Agriculture and Rural

Areas A Welfare Economics Perspective Journal of Environmental Policy amp Planning 11(4) 291ndash213

httpsdoiorg10108015239080903412453

Hernaacutendez R Hernaacutendez C amp Baptista P (2014) Metologiacutea de la Investigacioacuten (6ordf ed) Mc Graw

Hill Education

Kammerbauer J (2001) Las dimensiones de la sostenibilidad Fundamentos ecoloacutegicos modelos

paradigmaacuteticos y senderos Interciencia 26(8) 353ndash359 httpswwwsemanticscholarorgpaper

Las-dimensiones-de-la-sostenibilidad3A-fundamentos-y-Kammerbauer9c8ad7c9500a697b2

d78a7419f836b380570b304

Larrouyet M C (2015) Desarrollo sustentable Origen evolucioacuten y su implementacioacuten para el cuidado del planeta

httpridaaunqeduarhandle2050011807154

Lehtonen M (2004) The environmental-social interface of sustainable development Capabilities

social capital institutions Ecological Economics 49(2) 199ndash214 httpsdoiorg101016j

ecolecon200403019

Lim T K (2016) Edible Medicinal and Non-Medicinal Plants In Edible Medicinal and Non-Medicinal Plants httpsdoiorg101007978-3-319-26065-5

Paredes P Esenarro D Bernabe JJ y Quispe W (2020) Acceptability in the optimal

formulation of chrysin with partial replacement of pituca flour 3C Tecnologiacutea Glosas de innovacioacuten aplicadas a la pyme Edicioacuten Especial Octubre 2020 137-147

Silva-Santamariacutea L amp Ramiacuterez-Hernaacutendez O (2017) Evaluacioacuten de agroecosistemas mediante

indicadores de sostenibilidad en San Joseacute de Las Lajas Provincia de Mayabeque Cuba Revista Luna Azul 44 120ndash152 httpsdoiorg1017151luaz2017448



Strange T amp Bayley A (2012) Desarrollo Sostenible Integrar la economiacutea la sociedad y el medio ambiente OCDE httpsdxdoiorg1017879789264175617-es

Velayos-Castelo C (2008) iquestQueacute sostenibilidad una lectura desde la Filosofiacutea Praacutectica Papeles de Relaciones Ecosociales y Cambio Global 101 13ndash26 httpwwwfuhemesmediaecosocialfile

SostenibilidadEconomiacutea ecoloacutegicaQue_sostenibilidad_CarmenVelayospdf





03


77

AN OPTIMIZED DEEP NEURAL NETWORK-BASED FINANCIAL STATEMENT FRAUD DETECTION IN TEXT MINING

Ajit Kr Singh YadavAssistant Professor Department of Computer Science and Engineering

NERIST Itanagar Arunachal Pradesh (India) and Research Scholar Department of Computer Science and Engineering

Rajiv Gandhi University Itanagar Arunachal Pradesh (India)E-mail ajityadav101rediffmailcom ORCID httpsorcidorg0000-0002-2208-0828

Marpe SoraAssociate Professor Department of Computer Science and Engineering

Rajiv Gandhi University Itanagar Arunachal Pradesh (India)E-mail marpesorarguacin ORCID httpsorcidorg0000-0003-0159-5416


Citacioacuten sugeridaSingh A K y Sora M (2021) An optimized deep neural network-based financial statement fraud detection in text mining 3C Empresa Investigacioacuten y pensamiento criacutetico 10(4) 77-105 httpsdoiorg10179933cemp202110044877-105



ABSTRACTIdentifying Financial Statement Fraud (FSF) events is very crucial in text mining The researcherrsquos

community is mostly utilized the data mining method for detecting FSF In this direction mostly the

quantitative data has utilized by research ie the financial ratio is presented for detecting fraud in

financial statements On the text investigation there is no researches like auditors remarks present in

published reports For this reason this paper develops the optimized deep neural network-based FSF

detection in the qualitative data present in financial reports The pre-processing of text is performed

initially using filtering lemmatization and tokenization Then the feature selection is done by the

Harris Hawks Optimization (HHO) algorithm Finally a Deep Neural Network-Based Deer Hunting

Optimization (DNN-DHO) is utilized to identify the fraud or no-fraud report in the financial statements

The developed FSF detection methodology executed in Python environment using financial statement

datasets The output of the developed approach gives high classification accuracy (96) in comparison

to the standard classifiers like DNN CART LR SVM Bayes BP-NN and KNN Also it provides better

outcomes in all performance metrics

KEYWORDSFinancial statements Fraud Non-fraud Text mining Deep neural network Deer hunting optimization



1 INTRODUCTIONFinancial fraud is a major challenging task for different administrations across industries and in several

states as it takes vast destruction to business Due to financial fraud billions of dollars are lost every year

in the bank of America for instance approves to pay $165 billion for solving the case of financial fraud

(Rezaee amp Kedia 2012) Material omissions resultant from an intentional failure to report financial data

in accordance with usually acknowledged secretarial ethics are termed as FSF (Dalnial et al 2014) The

companies provide the financial statements that include the textual data in the form of auditors remarks

and expose as records with financial proportions The qualitative data consist of indicators of fraudulent

financial reporting in the form of intentionally located idioms The agents use the adverbial phrases

selective sentence constructions and selective adjectives to cover the fraudulent activity (Throckmorton

et al 2015 Song et al 2014) To identify fraudulent financial fraud financial statement users and

regulators expect external auditors Financial statements are the organizations elementary documents

to reflect its fiscal rank (Kanapickienė amp Grundienė 2015)

A careful analysis of the financial accounts can denote whether the corporation is running efficiently or

is in crisis If the corporation is in crisis financial accounts can show if the maximum dangerous entity

handled by the organization is profit or cash or something different (Perols amp Lougee 2011) In every

quarter and every year most of the organizations are needed to publish their financial statements (Gray

amp Debreceny 2014)

FSF can be executed to build stock values or to acquire loans from banks It may be done to allocate smaller

profits to investors One more feasible reason might be to stay away from the expense of assessments

(Manurung amp Hardika 2015) Recently different organizations are creating usage of fraud financial

reports to cover up their real fiscal rank and create self-interested improvements at the expenditure of

shareholders In the detection of FSF financial ratios are prime elements because they present a pure

image of the financial strength of the corporation (Hajek amp Henriques 2017)



The economy of an organization is caused by the illegal task of FSF In determining capitalizing in a

corporation the investigation of financial reports helps the contributors to the investment market (Omar

et al 2014) The performance of the company provided by the data presented in these statements in

terms of fiscal rank to the creditors shareholders and auditors

In worldwide organizations finding and prevention of FSF have become a significant challenge (Gupta

et al 2012a) In the failure of the prevention process the detection of fraudulent financial reporting is

a challenging issue Though the prevention of FSF is a better method (Asare et al 2015) The interior

and exterior auditors have to play a significant task in the discovery and prevention of FSF But they

cannot be said only accountable for the identification and detection of FSF (Gupta et al 2012b) Study

about fraud detection and antecedents is significant since it adds to the sympathetic about fraud To

enhance the auditorsrsquo and regulatorsrsquo capability it has the potential to identify the fraud either directly

or by helping as a basis for future fraud research that does (Ravisankar et al 2011) Better-quality fraud

detection can assist the defrauded organizations and their workers investors and creditors curb costs

linked with fraud and also enhance the efficiency of the market This knowledge is interest to auditors

once delivering guarantee about whether financial accounts are free of substantial misstatements affected

by fraud (Ngai et al 2011) mainly during audit planning and client selection

Several researchers have been analysed the quantitative data for the recognition of false financial

reporting (Jan 2018) Therefore the text mining technique is utilized to recognize fraud and non-fraud

financial reports in the qualitative contents of financial statements (Lin et al 2015) Text mining is

the method of mining significant structured data from unstructured text It can be utilized for finding

the fraud or non-fraud reports and also it can examine the words (Gupta et al 2012c) At present

extensive data is produced from different sources in the Internet-dependent world In an unstructured

format a vast amount of data is obtainable Text mining and data mining methods can permit well

decision making for analysing unstructured data (Kumar amp Ravi 2016) Different types of tasks involved

in text mining for example text summarization web page classification sentiment analysis detection



of plagiarism malware analysis classification of the document detection of a topic patent analysis

etc In the financial statements the textual data is unstructured (Dong Liao amp Liang 2016) Before

applying any data mining approaches like classification or clustering the text is must be transformed into

structured data because the form of text is shapeless for the discovery of FSF

This work contributes mainly

bull In finding the solution of the financial report fraud discovery

bull To design the model for identifying the fraudulent and non-fraudulent statement

bull To use optimal feature selection approaches to get high accuracy

bull To model a new hybrid classifier for financial statement fraud discovery

The remaining work of this paper is shown in following sections Section two defines the recent works

related to this paper The proposed method to detect the FSF is given in section three the section four

provides the outcomes of the simulation and conclusion and future scope is given in section five

2 RELATED WORKSAn interpretable fuzzy rule-based system was presented by Hajek (2019) for detecting FSF The developed

fuzzy rule-based detection approach combines the rule extraction and element of feature selection to

obtain the granularity and rule complexity A genetic feature selection method is utilized to eliminate

the irrelevant features A qualified investigation of fuzzy systems was performed with evolutionary fuzzy

rule-based schemes and FURIA The developed system leads both desirable interpretability and good

accuracy The result provides significant effects for auditors and other operators of discovery structures

of FSF

Fraud detection was introduced by Chen et al (2019) for economic reports of business groups For

fraud discovery this article suggests a methodology in the financial reports of business assemblies The

established technique to improve the welfares of investment for creditors and investors and to lessen the



investment losses and risks The learning points were obtained by the subsequent stages (i) construct

an effective model for fraud discovery in the financial reports of business assemblies (ii) different fraud

finding methods were applied in the financial reports and (iii) valuation of the developed system

A Financial Fraudulent Statements (FFS) detection was developed by Temponeras et al (2019) using the

deep dense Artificial Neural Network (ANN) This system reviews the financial statements of multiple

companies A deep dense ANN is derived from the decisions about conceivable accounting fraud To

accurately classify the FFS the data is obtained from 164 Greek companies Therefore the main objective

was to test a neural system structure in the forecasting FFS In the classification FFS task the developed

approach provides superior outcomes than other earlier classifiers in investigating the Greek data

A CHAID SVM (Support Vector Machine) and C50 were discussed by Chi et al (2019) for FSF

detection Through an active detection scheme an approach of C50 SVM and CHAID are applied

to the discovery of FSF From the Taiwan Economic Journal (TEJ) the research data is obtained The

source sample contains 28 companies involved in FSF and 84 corporations are not intricate in such

frauds on the Taipei Exchange and the Taiwan Stock Exchange amid the investigation time Before

constructing the system the paper chooses key variables with C50 and SVM For FSF the non-financial

and financial variables are utilized to improve the precision of recognition

An application of a cooperative Random Forest (RF) classifier was presented by Patel et al (2019) for

identifying financial report management of Indian registered corporations Recently the investigator

has tried to discover the different modelling methods for FFS detection The researcher has selected

a 92 non-FFS and 86 FFS of manufacturing corporations to accomplish the test From the Bombay

stock exchange the research data were obtained for the dimension of 2008-2011 For the identification

of non-FFS and FFS companies the auditors report was deliberated The T-test utilises 31 significant

financial proportions The training dataset is employed to train the model and the trained model is used

for classification with better accuracy



3 METHODOLOGYThe group of financial statements is considered as the input in the text mining systems Here the fraud

and non-fraud types of financial reports are gathered to classify fake financial reports

The financial statement fraud discovery includes four steps such as text pre-processing feature extraction

feature selection and text classification the workflow of the proposed approach is shown in Figure 1

Figure 1 Overall proposed MethodologySource own elaboration



In-text mining pre-processing plays a major role The high quality of the pre-processing step provides

better results The pre-processing step includes the number of roles such as filtering tokenization and

lemmatization The words in all documents are transformed into the lower case during pre-processing

Then the TF-IDF LDA and Word2vec approach is utilized for feature extraction It describes the text

to have a set of measurable dimensions like frequency of words The process of feature selection is

utilized to enhance the performance of a text classifier and also decrease the dimension of the feature

Here the HHO algorithm is used for feature selection Finally the new hybrid classifier of DNN-DHO

is proposed to identify the fraud and non-fraud financial statements for classification In the DNN

weights are updated using the DHO algorithm This hybrid classifier concept minimizes the error during

classification

31 PROBLEM STATEMENT

FSF is the main problem for society The detection of FSF is a challenging process FSF is not a victimless

corruption but instead leaves behind actual genuine economic losses that contain workers shareholders

and investors A trust in controllers reduction in self-assurance and reduction in the reliability of

financial markets are extensive costs to society It leads to high transaction costs and minimum efficiency

In developing markets the challenges of business-related with investing to improve the incentives for

handling financial statements and also avoid the taxes in the home country Recently different cases of

FSF have been increased Every incidence is a dense disappointment to shareholders and investors and

it expenses the public extremely So the construction of an efficient scheme to identify FSF is a major

concern

32 TEXT PRE-PROCESSING

It is a significant role and a dangerous phase in text mining To mining motivating non-trivial and

information from amorphous text data a pre-processing method is applied in text mining The basic

units of the fonts words and sentences are recognized in this phase and itrsquos delivered to all further



processing phases The steps of pre-processing contain the number of roles for example filtering

lemmatization and tokenization

321 TOKENIZATION

A given text is broken into phrases words symbols or other important components are known as tokens

It may be thrown away particular characters like punctuation marks The main application of this

process is to identify the significant keywords

322 FILTERING

This process eliminates the particular words in the documents The elimination of stop words is a

common filtering approach Stop words are repeatedly utilized common words like lsquothisrsquo lsquoarersquo lsquoandrsquo etc

They are not applicable in document classification Therefore they must be eliminated

323 LEMMATIZATION

This process to eliminate inflectional terminations and to return the base form of a word which is named

as the lemma This process refers to the usage of the dictionary and morphological study of words

33 TEXT FEATURE EXTRACTION

Text feature extraction is the procedure of extracting list of words from the textual data for the feature

selection in classifier In-text classification it plays a major role because it directly impacts the classification

accuracy The following methods are utilized for extracting features from text data

331 TERM FREQUENCY AND INVERSE DOCUMENT FREQUENCY (TF-IDF)

TF-IDF is an important weighting method in text mining (Kalra et al 2019) A word is frequent in the

number of times in a text which denoted as the word frequency To compute the reverse likelihood of

finding a word the IDF approach is employed in a text The significance of a term in a text is denoted



as TF-IDF within a corpus Here a document refers to a financial report a term refers to a solitary word

in a statement and a corpus refers to the assortment of reports In a document d the weight of TF-IDF

for a term t is computed by

(1)

(2)

(3)

332 LATENT DIRICHLET ALLOCATION (LDA)

LDA is the topic modelling scheme (Jelodar et al 2019) It adopts that every text can be defined as a

probabilistic distribution over hidden topic In all documents the common Dirichlet prior is shared by

the topic distribution A common Dirichlet prior shared by the word distributions of topics Assumed

a corpus D that contains M documents Each document d having Nd words d isin 1hellip M This method

based on the subsequent reproductive procedure

bull From a Dirichlet dissemination with factor β choose a multinomial spreading 66616 for a topic t(t isin

1hellipT)

bull For document d(d isin 1hellipM) select a multinomial spreading θd from a Dirichlet dissemination with

factor α

bull Pick a topic zn from θd and take a word wn from 66616 zn for a word wn (n isin 1hellip Nd) in a document d

Here the words are only detected variables in documents whereas others are hyper factors (α and β) and

hidden variables (66616 and θ) The likelihood of perceived data D is calculated by

(4)



α the spreading of words over topics and β constraints of topic Dirichlet prior are obtained from Dirichlet

dissemination Here the number of topics is defined by T the number of documents is denoted by M

and the size of the vocabulary is denoted by N The Dirichlet-multinomial pair is considered as (αθ) and (β66616 ) for the corpus-level topic distributions and the topic-word distributions The document-level

variables are denoted by θd and the word-level variables are represented by wdn

333 WORD2VEC

In this process the depiction of a word as a vector plays a significant role This process more helpful

for discovering antonyms synonyms and sentence equivalent with comparable meaning This process

converting the word into a vector form (Wang Ma amp Zhang 2016) It contains two different models

for constraint updation One is Continuous Bag of Words (CBOW) and skip-gram CBOW is used to

forecast words utilizing contexts of its environments The Skip-gram uses a wordrsquos data in forecasting of

adjacent words Three layers are used such as input projection and output are used in both the methods

Here the CBOW approach is considered as an instance to clarify the working of word2vec

A sentence S is assumed as

where wt refers to the target term Then the input layer is defined

as follows

(5)

Where c(v(wt)) refers to the context of the term v(wt) Next the projecting layer is used to construct a

contextual vector v(wt) as follows

(6)

A word is considered as a Leaf Node (LN) in a Huffman tree based on its event in the corpus in the

output layer Every word has a single path between the Root Node (RN) and the LN Using the logistic



model the likelihood of choosing left or right child can be computed at every node excluding the leaf

node which is given by

(7)

At every node using an invention of likelihoods p(v(xw)c(v(xw))) can be learned in the tree which is given by

(8)

Here the jth digit in word ws Huffman code is defined by dwj isin [01] and any node on the path is denoted

as j excluding as the LN

By enhancing the log-likelihood the objective purpose can be erudite by (9) Then the gradient descent

approach is utilized to improve θ v(xw) and its relative words

(9)

34 FEATURE SELECTION USING HHO

It is a crucial step for text classification and it is the procedure of choosing a certain subcategory of

terms of the training set and these are utilizing for further classification procedure It also lessens the size

of information improves the classification accuracy by removing noisy features eliminates overfitting

problem and it makes the training faster The HHO algorithm is introduced in the feature selection

process to choose the optimal finest features for text classification This algorithm analyses the number

of features to obtain more relevant features

341 HARRIS HAWKS OPTIMIZATION ALGORITHM

HHO is inspired by the behaviour of Harris hawks to discover the prey surprise pounce and dissimilar

violence methods in the environment (Heidari et al 2019) The hawks are denoted as the applicant

solutions and the finest solution is termed as prey Using their powerful eyes the Harris hawks effort to



trail the prey and execute the surprise pounce to hook the prey detected In this process three features

such as TF-IDF LDA and word2vec are taken as input These three features are not similar to each text

Therefore the HHO is utilized to select the optimal feature for the classification of text

Generally HHO includes the exploration and exploitation stages The HHO algorithm can be transferred

from exploration to exploitation The exploration behaviour is improved based on the escaping energy

of prey (E) and it is given by

(10)

(11)

Here the present iteration is denoted by t the maximum number of iterations is represented by T the

initial energy is defined by E0 that lies between [-1 1] and r denoted as a random number in [0 1]

3411 EXPLORATION PHASE

Through the arbitrary position the location of the hawk is modernized which can be given as

(12)

Here the location of the hawk is defined by X the location of the arbitrarily chosen hawk is denoted as

Xk and the location of the prey is defined as Xr The lower and upper limits of hunt space are signified by

lb and ub individually In the range of [0 1] the five independent arbitrary numbers are defined by r1 r2

r3 r4 and q The ordinary location of the present populace of hawks is defined by Xm and it is given by

(13)

Here the nth hawk is denoted as Xn and the number of hawks is defined by N



3412 FITNESS FUNCTION

The fitness value is computed for each hawk and stored for future reference The fitness function of this

feature selection process is computed by

(14)

3413 EXPLOTATION PHASE

According to the four dissimilar conditions the location of the hawk is improved in this process This

process is accomplished only depends on the chance of prey is effectively escaping (r lt 05) or not

effectively escaping (r ge 05) beforehand surprise bounce and the escaping energy of prey (E)

bull Soft Besiege

If |E| ge 05 and r ge 05 this stage only occurs Here the location of the hawk is updated by the

subsequent expression

(15)

Here the dissimilarity between the current hawk and the position of the prey is denoted as ∆X and the

jump strength is denoted by J Both parameters can be defined as

(16)

(17)

Where r5 is a constant value in the range of 0 and 1 that changes unevenly in every single iteration

bull Hard Besiege

If |E| lt 05 and r ge 05 this phase only happens Here the location of the hawk is updated by the

following expression



(18)

bull Soft Besiege with Progressive Rapid Dives

If |E| ge 05 and r lt 05 this stage is happened The hawk gradually picks the finest probable dive to

catch the prey Here the two different solutions are produced by

(19)

(20)

Here the newly produced hawks are denoted by Y and Z the total number of dimensions is denoted as

D α is an arbitrary vector and Levy is the function of levy flight which is given by

(21)

Here u and v are the self-governing arbitrary numbers produced from the standard distribution and σ is given by

(22)

Where β is a constant value fixed to 15 Here the location of the hawk is reorganized by

(23)

Where the fitness function is defined as F() Y and Z are two different solutions gained from Equations

(19) and (20)



bull Hard Besiege with Progressive Rapid Dives

If |E| lt 05 and r lt 05 this process is occurred The two different solutions are made by

(24)

(25)

The location of the hawk is updated by

(26)

Where Y and Z are two fresh solutions achieved from Equations (24) and (25)

35 OPTIMIZED DNN BASED CLASSIFICATION USING DHO

The structure of DNN includes the input layer hidden layers and output layer as exposed in Figure 2 By

the exertion of weight fitness the network is constructed DNN updates the weight value in the hidden

layer using the DHO algorithm (Brammya et al 2019) Owing to the improved training repetitions this

system frequently fits the considered training informations judgment border The total quantity of nodes

is evaluated in the hidden layers which are given as

(27)



Figure 2 DNN with SoftMax regressionSource own elaboration

Here the sum of the hidden layer is n the layer of input is a the layer of output is defined as b and c is a constant where 0lecge1 The sigmoid utility is used as an activation function for empowering the non-

linear capability which is computed as

(28)

The input information of the system is considered as and the mapping function is defined as Mf

(29)

In this w is weight matrix and β is bias between output and hidden layer A data model (x l) can be taken

and the loss form computed as

(30)



Here Ws and bs are bias subsets hidden layer nodes are m the sum of neurons in the hidden layer is

signified as m The Cross-Entropy (CE) for the testing and training of the model is taken as loss form for

the deep neural network This can be estimated as

(31)

Here sample of training is n the kth output is yk from training set and the expected kth output is Ŷk The

network weight value is estimated by the DHO method

Then the old and fresh solutions are compared Only the best solutions are considered for the next

iteration Furthermore it simply needs the alteration of the population dimensions The number of

iterations updates the calculation in only one stage

In DHO the two hunters one is leader and other is successor must be at their best position For this they

update their angle and position hunt the deer the leader updates his angle and position as

(32)

Where Yi is the current position Yi+1 is the next position p is a random number belongs to [0 2]

Leader present position is Ylead from a present population

The position can be updated by successor position as

(33)

Where successor position is Ysuccessor The coefficient factors can be calculated as

(34)

(35)



imax is maximum repetition b is an arbitrary number between -1 to 1 here c is a number from 0 to 1 The

mean value of leader and successor can be used for weight updation

(36)

The current and earlier solution are compared It will replace the earlier solution if the earlier solution is

enhanced otherwise it will keep the earlier solution This procedure is frequent up to the end condition

is satisfied DHO algorithm for weight estimation is shown in Figure 3

Figure 3 DHO for weight updationSource own elaboration



36 DATASET DESCRIPTION

The standard datasets are utilized for FSF detection The full dataset is taken from the link https

surfdrivesurfnlfilesindexphpsm34LCElefSj6M8y Here annual reports are stored in two zip files

One file contains the annual reports in the fraud category and other files in the no fraud category 1646

statements are included in the datasets It contains 1319 no fraud statements and 327 fraud statements

For this work 70 data is used for training purpose and 30 data is used for testing purpose

4 RESULTSDNN-DHO methods are proposed here to optimize the DNN model for detection of FSF Different

classifiers such as DNN K-nearest neighbour (KNN) SVM backpropagation neural network (BP-

NN) classification and regression tree (CART) Bayes classifier (Bayes) and logistic regression (LR) are

compared with the proposed approach and a comparative evaluation performance is made

41 PERFORMANCE ANALYSIS

The proposed (DNN-DHO) approach is executed on the financial statement dataset The proposed

scheme correctly identifies the fraud and non-fraud statement Initially the pre-processing step is executed

on the text data It includes the number of tasks such as tokenization filtering and lemmatization These

stages are performed on the text After that different feature extraction methods like TF-IDF LDA and

word2vec are utilized Then the HHO algorithm selects the optimal The features selected optimally is

used by DNN-DHO algorithm to classify the financial statement The proposed method provides better

outcomes compared to the standard classifiers like CART DNN SVM NB LR BP-NN and KNN

The performance metrics are evaluated for different classifiers The accuracy obtained by this method is

better (96) than other standard classifiers



- -

-

-

309 18

35 1284

Fraud

Non Fraud

Non FraudFraud

Confusion Matrix

Figure 4 Confusion MatrixSource own elaboration

The confusion matrix obtained by the proposed method is shown in Figure 4 The financial statements

consist of 327 fraud statements and 1319 non-fraud statements In 327 fraud statements 309 financial

statements are correctly identified as a fraud statement remaining 18 financial statements are wrongly

identified as a non-fraud statement Similarly in the 1319 non-fraud statements 1284 financial statements

are correctly identified as a non-fraud statement remaining 35 financial statements are wrongly identified

as a fraud statement Therefore the proposed scheme properly identifies the fraud or non-fraud in the

financial statements The accuracy evaluation is shown in Figure 5



146

141

110

130

129 120

112

112DNN

SVM

LR KNN

CART

BAYES

BPNNDNN-DHO(Proposed)

Accuracy

Figure 5 Accuracy evaluationSource own elaboration

The outcomes of the proposed classifier and standard classifiers like SVM CART Bayes BP-NN DNN

LR and KNN is shown in Table 1 and Figure 6 The performance of accuracy is 96 for the DNN-

DHO 93 for DNN 86 for SVM 74 for CART 73 for BP-NN 85 for LR 74 for Naiumlve

Bayes and 79 for KNN DNN-DHO method outperforms in all other parameters also The proposed

approach is better in comparison to the existing classifiers for classification of FSF

Table 1 performance comparison among DNN-DHO classifier and others

Performance parameters

DNN-DHO (Proposed) DNN SVM LR KNN CART Bayes BPNN

Accuracy 09678 093 086 085 079 074 074 073

Sensitivity 09734 094 089 087 082 083 082 081

FPR 0055 0065 016 016 023 034 034 035



FNR 00265 006 0106 012 017 016 017 018

Precision 09861 093 084 084 077 071 070 069

F1 score 09797 093 087 085 080 076 076 075

Specificity 09449 0935 084 083 076 066 065 064

BER 00321 00625 0133 014 020 025 025 026

AUC 09423 09178 08725 086 079 078 075 072


12

1

08

06

04

02

0


Figure 6 performance comparison among DNN-DHO classifier and othersSource own elaboration

5 CONCLUSIONS In this paper an optimized deep neural network based FSF discovery in text mining has been proposed

The model of fraud detection initiates with an assortment of financial reports for both fraud and no-



fraud administrations The pre-processing stage is performed through lemmatization filtering and

tokenization Then the TF-IDF LDA and word2vec approach is used for mining the data concealed

in the document for fraud and no-fraud administrations Further the HHO procedure is utilized to

select the finest features Then the DNN-DHO classifier utilises these features with a SoftMax classifier

for classification of fraud and no-fraud statements In the classification process the weight of the

whole network is updated by the DHO algorithm The outcomes shows that the proposed method

is the best model for detecting FSF The accuracy (96) Sensitivity (97) precision (98) F1 score

(97) Specificity (94) BER (003) FPR (005) FNR (0026) and AUC is 094 are calculated for the

developed method and itrsquos compared to the existing classifiers The proposed approach is to provide the

best performance results than other classifiers of BP-NN DNN CART SVM LR KNN and Bayes

REFERENCESAsare S K Wright A amp Zimbelman M F (2015) Challenges facing auditors in detecting

financial statement fraud Insights from fraud investigations Journal of Forensic and Investigative Accounting 7(2) 63-111 httpwebnacvacomJFIAIssuesJFIA-2015-2_4pdf

Brammya G Praveena S Ninu N S Ramya R Rajakumar B R amp Binu D (2019) Deer

Hunting Optimization Algorithm A New Nature-Inspired Meta-heuristic Paradigm The Computer Journal bxy133 httpsdoiorg101093comjnlbxy133

Chen Y-J Liou W-C Chen Y-M amp Wu J-H (2019) Fraud detection for financial statements

of business groups International Journal of Accounting Information Systems 32(C) 1-23 httpsideas

repecorgaeeeijoaisv32y2019icp1-23html

Chi D-J Chu C-C amp Chen D (2019) Applying Support Vector Machine C5 0 and CHAID to

the Detection of Financial Statements Frauds In International Conference on Intelligent Computing pp

327-336 Springer Cham



Dalnial H Kamaluddin A Sanusi Z M amp Khairuddin K S (2014) Detecting fraudulent

financial reporting through financial statement analysis Journal of Advanced Management Science 2(1)

17-22 httpwwwjoamscomindexphpm=contentampc=indexampa=showampcatid=36ampid=108

Dong W Liao S amp Liang L (2016) Financial Statement Fraud Detection using Text Mining A

Systemic Functional Linguistics Theory Perspective In Pacific Asia Conference On Information Systems (PACIS) p 188 httpscoreacukdownloadpdf301369656pdf

Gray G L amp Debreceny S R (2014) A taxonomy to guide research on the application of data

mining to fraud detection in financial statement audits International Journal of Accounting Information Systems 15(4) 357-380 httpsdoiorg101016jaccinf201405006

Gupta R amp Gill N S (2012a) A data mining framework for prevention and detection of financial

statement fraud International Journal of Computer Applications 50(8) httpsresearchijcaonlineorg

volume50number8pxc3880889pdf

Gupta R amp Gill N S (2012b) Financial statement fraud detection using text mining International Journal of Advanced Computer Science and Applications (IJACSA) 3(12) httpdxdoiorg1014569

IJACSA2012031230

Gupta R amp Gill N S (2012c) Prevention and detection of financial statement fraudndashAn

implementation of data mining framework International Journal of Advanced Computer Science and Applications (IJACSA) 3(8) httpdxdoiorg1014569IJACSA2012030825

Hajek P (2019) Interpretable Fuzzy Rule-Based Systems for Detecting Financial Statement Fraud In

IFIP International Conference on Artificial Intelligence Applications and Innovations pp 425-436 Springer

Cham



Hajek P amp Henriques R (2017) Mining corporate annual reports for intelligent detection of

financial statement fraudndashA comparative study of machine learning methods Knowledge-Based Systems 128 139-152 httpsdoiorg101016jknosys201705001

Heidari A A Mirjalili S faris H Aljarah I Mafarja M amp Chen H (2019) Harris hawks

optimization Algorithm and applications Future Generation Computer Systems 97 849-872 https

doiorg101016jfuture201902028

Jan C-L (2018) An effective financial statement fraud detection model for the sustainable development

of financial markets Evidence from Taiwan Sustainability 10(2) 513 httpsdoiorg103390

su10020513

Jelodar H Wang Y Yuan C Feng X Jiang X Li Y amp Zhao L (2019) Latent Dirichlet

Allocation (LDA) and Topic modeling models applications a survey Multimedia Tools and Applications 78(11) 15169-15211 httpsarxivorgabs171104305

Kalra S Li L amp Tizhoosh H R (2019) Automatic Classification of Pathology Reports using TF-

IDF Features arXiv preprint arXiv190307406 httpsarxivorgabs190307406

Kanapickienė R amp Grundienė Ž (2015) The model of fraud detection in financial statements

by means of financial ratios Procedia-Social and Behavioral Sciences 213 321-327 httpsdoi

org101016jsbspro201511545

Kumar B S amp Ravi V (2016) A survey of the applications of text mining in the financial domain

Knowledge-Based Systems 114 128-147 httpsdoiorg101016jknosys201610003

Lin C Chiu A Huang SY amp Yen DC (2015) Detecting the financial statement fraud The

analysis of the differences between data mining techniques and expertsrsquo judgments Knowledge-Based Systems 89 459-470 httpswwwsemanticscholarorgpaperDetecting-the-financial-

statement-fraud3A-The-of-the-Lin-Chiu48bc08514070341439e382f887faba42b21212d9



Manurung D T H amp Hardika A L (2015) Analysis of factors that influence financial statement

fraud in the perspective fraud diamond Empirical study on banking companies listed on the

Indonesia Stock Exchange year 2012 to 2014 In International Conference on Accounting Studies (ICAS) 279-286 httpscoreacukdownloadpdf42984276pdf

Ngai E W T Hu Y Wong Y H Chen Y amp Sun X (2011) The application of data mining

techniques in financial fraud detection A classification framework and an academic review of the

literature Decision support systems 50(3) 559-569 httpsdoiorg101016jdss201008006

Omar N B Koya R K Sanusi Z M amp Shafie N A (2014) Financial Statement Fraud A

Case Examination Using Beneish Model and Ratio Analysis International journal trade economics and finance 5 184-186 httpswwwsemanticscholarorgpaperFinancial-Statement-Fraud3A-A-

Case-Examination-Using-Omar-Koya75657feb5f290f2c5447eb71573b3b6753c17bfb

Patel H Parikh S Patel A amp Parikh A (2019) An application of ensemble random forest

classifier for detecting financial statement manipulation of Indian listed companies In Advances in Intelligent Systems and Computing Recent Developments in Machine Learning and Data Analytics Springer

Proceedings httpswwwresearchgatenetprofileSatyen-Parikhpublication327604170_

An_Application_of_Ensemble_Random_Forest_Classifier_for_Detecting_Financial_Statement_

Manipulation_of_Indian_Listed_Companies_IC3_2018links5e8b631e299bf1307983c98e

An-Application-of-Ensemble-Random-Forest-Classifier-for-Detecting-Financial-Statement-

Manipulation-of-Indian-Listed-Companies-IC3-2018pdf

Perols J L amp Lougee B A (2011) The relation between earnings management and financial

statement fraud Advances in Accounting 27(1) 39-53 httpsdoiorg101016jadiac201010004

Ravisankar P Ravi V Rao G R amp Bose I (2011) Detection of financial statement fraud and

feature selection using data mining techniques Decision Support Systems 50(2) 491-500 httpsdoi

org101016jdss201011006



Rezaee Z amp Kedia B L (2012) Role of corporate governance participants in preventing and

participants in preventing and detecting financial statement fraud Journal of Forensic amp Investigative Accounting 4(2)

Song X-P Hu Z-H Du J-G amp Sheng Z-H (2014) Application of machine learning methods

to risk assessment of financial statement fraud evidence from China Journal of Forecasting 33(8)

611-626 httpsdoiorg101002for2294

Temponeras G S Alexandropoulos S N Kotsiantis S B amp Vrahatis M N (2019)

Financial Fraudulent Statements Detection through a Deep Dense Artificial Neural Network In

10th International Conference on Information Intelligence Systems and Applications (IISA) pp 1-5 IEEE

httpsieeexploreieeeorgabstractdocument8900741

Throckmorton C S Mayew W J Venkatachalam M amp Collins L M (2015) Financial

fraud detection using vocal linguistic and financial cues Decision Support Systems 74 78-87 https

doiorg101016jdss201504006

Wang Z Ma L amp Zhang Y (2016) A Hybrid Document Feature Extraction Method Using Latent

Dirichlet Allocation and Word2Vec In 2016 IEEE First International Conference on Data Science in Cyberspace (DSC) 98-103 httpswwwsemanticscholarorgpaperA-Hybrid-Document-Feature-

Extraction-Method-Using-Wang-Ma840894b784378fe64ef977c44db759b8aa0527cf





04


107

FORMATIVE METHOD FOR THE DEVELOPMENT OF ENVIRONMENTAL BEHAVIOR IN UNIVERSITY STUDENTS LIMA-PERU

Jessica Lagos VidelaUnivesity National University Federico Villarreal EUPG-UNFV Lima (Peruacute)

Universidad tecnoloacutegica del Peruacute UTP (Peruacute)E-mail C21402utpedupe ORCID httpsorcidorg0000-0003-1991-4171

Doris Esenarro VargasUnivesity National University Federico Villarreal EUPG-UNFV Lima (Peruacute)

E-mail desenarrounfvedupe ORCID httpsorcidorg0000-0002-7186-9614

Carmen AquijeUniversity Tecnologica de Lima Sur ndash UNTELS - (Peruacute)

E-mail caquijeuntelsedupe ORCID httpsorcidorg0000-0002-7622-4882

Jorge BringasUnivesity National University Mayor de San Marcos Lima (Peruacute)

E-mail jbringassunmsmedupe ORCID httpsorcidorg0000-0003-2011-4964


Citacioacuten sugeridaLagos J Esenarro D Aquije C y Bringas J (2021) Formative method for the development of environmental behavior in university students Lima-Peru 3C Empresa Investigacioacuten y pensamiento criacutetico 10(4) 107-125 httpsdoiorg10179933cemp2021100448107-125



ABSTRACTThis research aims to determine the influence of the method of the formative project in the development

of environmental behaviors in undergraduate students of a private university 2020 This is because in

the current educational system teaching focused on developing competencies was established in the mid-

nineties despite this some private academic centers can follow the traditional model for the fulfillment

of objectives The use of the formative project method which is characterized by its permissibility

feature for which a plan of action is designed data was collected through a questionnaire based on the

Likert scale before and after the application of the project with a sample of 168 students The results

based on the Wilcoxon Ranges statistical analysis showed that there were no students with Low scores

in the pre-test but students with a Medium level of 4405 (74) and 5595 (94) presented a High

level and in the post-test the number of Medium levels decreased by 357 (6) and the High level

increased by 9643 (162) students They conclude that the method of the formative project influences

the environmental behavior and concerning the dimensions of the Practices and improves the behavior

of the students either in the recognition and analysis of the problem the approach and formulation of

strategies

KEYWORDSMethod of training projects Environmental behavior Eco-efficient practices Environmental identity



1 INTRODUCTIONThe exercise of teaching should be transcendent since higher education is not absent from research

and with it the continuous improvement of methods and processes to optimize this task that is why at

present different didactic methods and techniques are analyzed and evaluated to achieve significant

learning (Ambrosio amp Silvano 2018) According to those above the present research emphasized the

use of the formative project method which is characterized by its characteristic of allowing students to

develop capacities such as observation analysis of the different problems in their personal interpersonal

community work and ecological context therefore a plan of action is designed and when it is executed

it generates viable solutions by allowing an autonomous position with initiative and collaborative

character That is why the environmental approach of using the project method in the Environmental

Culture course (present in the curriculum of all professional schools in the institution where the research

was carried out) will allow students in the exercise of their profession to evaluate the impact of their

actions on the environment (Ambrosio amp Silvano 2018)

In our countrys educational system teaching focused on developing competencies was established in

the mid-nineties however until today there are private academic centers within the regular primary

education that follow the traditional model by fulfilling objectives (Amigo et al 2018)

In the efforts of the Ministry of Education to train teachers nationwide on competency-based education

we can observe the free calls on the Minedu platform on the content of the National Curriculum Design

as well as other documents such as the curriculum framework the framework of good teaching and

management performance records that guide and orient uniformly the education we want for our

country (Barcelo 2018)



2 METHOD21 QUANTITATIVE APPROACH

Quantitative It uses data collection to test hypotheses based on the numerical measurement and

statistical analysis to establish patterns of behavior and test theories (Villamil 2018)

22 RESEARCH DESIGN

The design for the present research is pre-experimental based on pre-and post-tests In addition

it is worth mentioning that the Method of formative projects has been used to study its effect on the

dependent variable Responsible environmental behavior and to measure the influence of the dependent

variable on the independent variable a pre-test will be carried out before starting the Environmental

Culture course with this methodology and a post-test at the end of the academic semester (Caceres

2018)

ldquoPre-test and Post-test with a single grouprdquo

Where

GE ldquoExperimental Grouprdquo

G1 ldquoPre-test grouprdquo

G2 ldquoPost-test grouprdquo

E ldquoStimulus (Application of the Formative Project Method)

23 POPULATION AND SAMPLE

The total population of students in the VII cycle receiving the environmental culture course consisted of

297 students while the sample consisted of 168 students (Carmona et al 2017) To calculate the size of

the piece which is extracted from the population the following formula was applied



Formula 1 Sample size

Where

n = sample size

Z = Confidence level at 95 which is equal to 196

N = Size of the population (297 students)

p = Probability of occurrence (05)

α = confidence level (95)

3 RESULTSTable 1 Kolmogorov-Smirnov One Sample Test

PRETEST POSTEST DIFERENCESN 168 168 168

Media 10129 12390 2261

Dev Deviation 14281 10717 15775

Variance 203942 114858 248861

Z (K ndash S) 0067 0080 0111

P value 066 011 000


In Table 1 we can observe that the p-value is 000 and less than 005 the sample does not have a normal

distribution therefore a non-parametric test can be applied to discredit the hypotheses in this case the

Wilcoxon Ranges Non-parametric Test (Cardona Velez amp Tobon 2016)

The formative projects method significantly influences the development of responsible environmental

behavior in the dimension eco-efficient practices in the dimension environmental identity in the



dimension environmental awareness in undergraduate students of the VII cycle - Los Olivos ndash 2018

(Colombo Rusca and Quiroz 2016 Carmona et al 2017)

Table 2 Comparative Analysis of the Environmental Behavior Variable

TestPre Test Pos Test

Environmental Behavior

MediumFrequency 74 6

total 440 36

HighFrequency 94 162

total 560 964

Total 168 168


Figure 1 Graph of the Comparative Analysis of the Environmental Behavior VariableSource own elaboration

The data obtained in Figure 1 shows that due to the application of the formative project method the

students improved their scores In the pre-test there were almost equal amounts of students with scores

of Medium and High levels (De la Cruz amp Mamani 2015) Then with the application of the formative

project the number of students with scores of High level increased and less amount of Medium level

therefore this method influences the improvement of the Environmental Behavior of the undergraduate



students of the VII cycle - district Los Olivos which is visualized in Table 2 and Figure 1 (Florez amp

Quebranta 2017)

In the case of the variable Method of Formative Projects as part of the evaluation by the teacher in

charge of the Environmental Culture course the following Table 3 and Figure 2 show the compliance

and development of the indicators of the program to demonstrate its influence on the environmental

behavior of the students (Fong Acevedo amp Severiche 2016 Gomez amp Tobon 2017)

Table 3 Assessment of the achieved level of the capability Promotes a culture of sustainability through actions related to the care and defense of the environment

Frequency Valid Cumulative

Valid

In Process 4 24 24 24

Achieved 75 446 446 470

Highlighted 89 530 530 1000

Total 168 1000 1000


Figure 2 Evaluation of the level achieved for the skill Promotes a culture of sustainability through actions related to the care and defense of the environmentSource own elaboration

Frec

uenc

y



With the information in Table 3 and Figure 2 we have the average post-test scores of the students

evaluated concerning the skill Promotes the culture of sustainability through actions related to the

care and defense of the environment to guarantee ecological well-being valuing the balance between

the individual and his or her social environment of which 238 (4) are still In Process 4464 (75)

of them in the Achieved level and a majority of 5296 (89) of them presented an Outstanding level

concerning the capacity analyzed This questionnaire is part of the evidence of the evaluation process

during the Environmental Culture course by the teacher (Gonzales 2017 Huaylla 2019)

Table 4 Comparative analysis of the Eco-efficient Practices dimension


Eco-efficient Practices

LowFrequency 1

total 06


total 405 42


total 589 958

Total 168 168


s

Figure 3 Graph of the Comparative Analysis of the Eco-efficient Practices dimensionSource own elaboration



Concerning the data obtained it can be observed that due to the application of the training project

method the students improved their scores since in the pre-test there were scores at Low Medium

and High levels and that with the application of the training project the number of students went on to

have scored at Medium level and with a more significant number at High level Therefore this method

influences the improvement of the Eco-efficient Practices dimension of the undergraduate students of

the VII cycle - Los Olivos district which is visualized in Table 4 and Figure 3 (Ibarra Segredo amp Juarez

2018)

Table 5 Comparative analysis of the Environmental Identity dimension


Environmental Identity


total 357 65


total 643 935

Total 168 168


In Table 5 which is visualized therefore this method influences the improvement of the Environmental

Identity dimension of the undergraduate students of the VII cycle - Los Olivos district



Figure 4 Graph of the Comparative Analysis of the Environmental Identity dimensionSource own elaboration

Concerning the data obtained it can be observed that the students improved their scores due to the

application of the formative project method (Ibarra Segredo amp Juarez 2018) Being so that in the pre-

test there were scores of Medium and High and that with the application of the constructive project

most students went on to have scores of High level and fewer in the Medium level and Figure 4 (Juarez

amp Torres 2016)

Table 6 Comparative analysis of the Environmental Awareness dimension


Awareness Environmental

LowFrequency 1

total 06


total 536 107


total 458 893

Total 168 168




Table 6 visualized this method influences the improvement of the dimension Environmental Awareness

of the undergraduate students of the VII cycle - Los Olivos district

Figure 5 Graph of the Comparative Analysis of the Environmental Awareness dimensionSource own elaboration

Figure 5 show the data obtained it can be observed that due to the application of the formative project

method the students improved their scores being so that in the pre-test there were scores of Low

Medium and High and that with the application of the formative project the number of students went on

to have scored only High and Medium level (Leyva Inante amp Alonso 2019 Martinez 2015 Martinez

2017 Modejar amp Vargas 2018)

4 DISCUSSIONTo begin this section we will start with the general objective obtained as a result the acceptance of

the general hypothesis (Moyano et al 2017 Musitu Leon amp Callejas 2019) states The method of

formative projects significantly influences the development of responsible environmental behavior in

undergraduate students of the VII cycle - Los Olivos - 2018 using the Wilcoxon Ranks Test thus



determining that these data differ with the application of the project in favor of this (Paredes et al 2017

Porras amp Perez 2019)

Therefore from the above mentioned according to the studies already conducted both internationally

and nationally that have been found as reference for the development of this study there is a relationship

and concordance with this research work The research found as Colombo Velez and Tobon (2016)

agrees with the results obtained since they specify that there is a high level of satisfaction with the

methodology used while the breakdown of the logbook attesting to the successful implementation of

the proposed mechanism concerning the attitude and performance achieved (Rivera amp Garces 2018)

In the same way it was possible to identify possibilities for improvement that could be given to future

implementations or modifications this statement is related since it mentions that the methodology of

formative projects is adequate beneficial and successful when applied

Similarly it agrees with Ameacuterigo Garcia and Cortes (2017) They state in their documentary analysis

that such projects should be conceived as didactic strategies that should be oriented towards the ability

to develop competencies based on being able to identify argue interpret and solve various problematic

issues under the approach of the proposal of the contents based on entrepreneurship proposals and

the development of their context which shows that formative projects methodologically speaking

influence the improvement of students in different areas (Rivera amp Garces 2018)

Furthermore Acuntildea and Severino (2018) states that the formative projects methodology has significantly

influenced in the substantial improvement in front of solving context problems in students of the

secondary level as it reveals concordance with the present research thus corroborating that the method

of the formative project influences the student in their behavior as other aspects

In this section the specific hypotheses accepted to be mentioned below are the first specific hypothesis

The method of formative projects significantly influences the dimension eco-efficient practices in

undergraduate students of the VII cycle - Los Olivos - 2018 In this case the research related to this



result was by Colombo el al (2016) who states that the learning supported by the methodology of the

formative projects integrated to the curriculum allows concatenating transcendent facts of the students

context enabling a lasting learning obtained from their formative experience since this developed

research agrees in some way since as a formative project it will have a positive response and part of this is

in the students behavior whatever the subject matter is (Rodriguez Mendoza amp Cargua 2019 Vanegas

et al 2018)

5 CONCLUSIONSThe program used based on the formative project significantly influences environmental behavior which

was evidenced in the results not having students with scores of Low level but Medium level with 74

(440) and High level with 94 (560) students according to the post-test the results differed in favor

of the application of the formative program presenting a decrease of students with scores of Medium

level with 6 (357) mainly passing with scores of High level 9643 (162) This demonstrates the

effectiveness of this method and its implementation in institutions thus improving the role of people in

the environmental field

The methodology of training projects used and applied to the dimension of Eco-efficient Practices

presented a result with respect to the pre-test of 1 (06) student in the Low level 68 (40 In the case

of the post-test there were no students in the Low level 7 (42) in the Medium level and 161

(958) in the High level all this shows that after the application of the training project the dimension

of Eco-efficient Practices improved in the students and therefore there is a significant influence on this

dimension

According to the Environmental Identity dimension that has been tested in the pre-test there were no

students with Low level 60 (357) students with Medium level 108 (643) students in the High

level for the post-test there were no students with Low level 11 (65) students with Medium

level and 157 (935) students with High levelmdashconcluding that the formative project methodology



influences environmental behavior leading to the dimension of Environmental Identity in students

which complies and works positively and the importance of the proper methods in the formation of

students in the environmental field

Finally for the dimension of Environmental Awareness the result obtained in the pre-test there was

1 (06) student in the Low level 90 (536) in the Medium level and 77 (458) students with

High level for the post-test the result obtained was that there were no students with Low scores but

there were 18 (107) students with Medium level and 150 (893) students with High level The

conclusion is that the training method is positive and that its application is booming since the results

show that after carrying out the training project most of the students scored high that is it influences

the dimension of Environmental Awareness which is part of the Environmental behavior

REFERENCESAcuntildea-Moraga O amp Severino-Gonzaacutelez P (2018) Sustentabilidad y comportamiento del

consumidor socialmente responsable Opcioacuten 34(87) 299-324

Ambrosio R amp Silvano J (2018) Aprendizaje por proyectos una experiencia socioformativa Voces de la Educacioacuten 3(5) 3-19

Ameacuterigo M Garciacutea J amp Cocircrtes P (2017) Anaacutelisis de actitudes y conductas pro-ambientales un

estudio exploratorio con una muestra de estudiantes universitarios brasilentildeos Ambiente amp Sociedade 20(3) 1-20 httpdoiorg1015901809-4422asoc300r1v2032017

Amigo C Labrantildea J Corteacutes J Goacutemez E Moreno J amp Muntildeoz M (2018) Hacia una

educacioacuten ambiental para una sociedad compleja Un anaacutelisis desde la teoriacutea de sistemas sociales

Revista Mad(39) 13-45 httpdoiorg1053540718-0527201953283



Barcelo C (2018) Conciencia ambiental y comportamiento ecoloacutegico Un anaacutelisis de la escala GEB

(General Ecological Behavior) de Kaiser Revista internacional de sociologiacutea 60(33) 133-170 https

doiorg103989ris2002i33733

Caacuteceres F (2018) Proyectos formativos y resolucioacuten de problemas contextualizados en estudiantes del cuarto grado del nivel secundario de la Institucioacuten Educativa Juan Andreacutes Vivanco Amoriacuten Ate-2017 Tesis de maestriacutea

Universidad Nacional de Educacioacuten httprepositoriouneedupehandleUNE1821

Cardona S Veacutelez J amp Toboacuten S (2016) Contribucioacuten de la evaluacioacuten socioformativa al rendimiento

acadeacutemico en pregrado Educar 52(2) 423-447 httpsdoiorg105565reveducar763

Carmona B Aguilar M Barrios D amp Calvo A (2017) Predictive capacity of environmental

identity and values on the recycling of glass effect of environmentalism and appreciation of

nature Psyecology 8(2) 149-176 httpsdoiorg1010802171197620171291184

Collado S Seniacutes J amp Fidalgo C (2018) Innovando en la Universidad para acercarnos a un desarrollo sostenible Edunovatic

Colombo C Rusca I amp Quiroz-Chura A (2016) Estudio observacional del comportamiento proambiental de separacioacuten de residuos en origen en estudiantes universitarios Universidad de Buenos Aires

De la Cruz M amp Mamani O (2015) Las actividades de aprendizaje en el disentildeo de los proyectos del aacuterea de comunicacioacuten de una institucioacuten educativa del nivel secundario de la ciudad de Pasco (Tesis de maestriacutea) Lima

Floacuterez E amp Quebrada A (2017) Proyectos formativos ambientales como estrategias didaacutecticas para el fortalecimiento de la cultura ambiental de los estudiantes de baacutesica primaria en Institucioacuten Educativa INECI (Tesis de licenciatura) Universidad de Coacuterdoba



Fong W Acevedo R amp Severiche C (2016) Estrategia de investigacioacuten formativa en educacioacuten

tecnoloacutegica el caso del Proyecto Integrador Itinerario Educativo revista de la Facultad de Educacioacuten 30(67) 103-121 httpsdialnetuniriojaesservletarticulocodigo=6280495

Goacutemez-Gonzaacutelez J amp Toboacuten S (2017) Anaacutelisis documental de los proyectos formativos en Educacioacuten

Baacutesica Metodologiacutea experiencias y beneficios Revista Atlante Cuadernos de Educacioacuten y Desarrollo httphdlhandlenet2050011763at

Gonzaacutelez G (2017) Las competencias y el enfoque socioformativo Una propuesta para transformar la

educacioacuten En S Toboacuten (Coord) Foro de Evaluacioacuten Socioformativa httpswwwresearchgatenet

publication322220515_Las_Competencias_y_el_Enfoque_Socioformativo_Competencies_

and_the_Socioformative_Aproach

Huaylla J (2019) Proyecto formativo para el desarrollo de la conciencia ambiental de los estudiantes del 4ordm Grado de secundaria de la Institucioacuten Educativa Mariscal Caacuteceres de Huamanga (Tesis de maestriacutea) Universidad

Nacional de Educacioacuten Enrique Guzmaacuten y Valle Lima

Ibarra S Segredo S amp Juaacuterez L Y (2018) Estudio de validez de contenido y confiabilidad de un

instrumento para evaluar la metodologiacutea socioformativa en el disentildeo de cursos Revista Espacios 39(53) httpwwwrevistaespacioscomcited2017cited2017-24pdf

Juaacuterez P amp Torres C (2016) Proyectos formativos de investigacioacuten anaacutelisis de una experiencia

Revista Atlante Cuadernos de Educacioacuten y Desarrollo httphdlhandlenet2050011763ATLANTE-

2016-07-proyectos

Leyva P Infante A amp Alonso L (2019) Los proyectos escolares alternativa para desarrollar la

formacioacuten laboral Opuntia Brava 11(2) 1-13 httpsdoiorg1035195obv11i2736

Martiacutenez I (2015) Identidad ambiental La construccioacuten de un concepto a partir del anaacutelisis de la plataforma Pro-Riacuteo (Tesis de doctorado) Universidad de Alicante Espantildea



Martiacutenez R (2017) Ensayo criacutetico sobre educacioacuten ambiental Revista Electroacutenica Diaacutelogos Educativos 12(24) 74-104

Mondeacutejar J amp Vargas M (2018) Modelos de comportamiento ambiental en economiacutea ecoloacutegica

Una revisioacuten bibliograacutefica Estudios de economiacutea aplicada 336(1) 309-316 httpsdialnetunirioja

esservletarticulocodigo=6283930

Moyano E Palomo G Olivos P amp Sepuacutelveda J (2017) Ambientes naturales y urbanos

determinan creencias y comportamientos ambientales el pensamiento econoacutemico y la felicidad

Psyecology 8(1) 75-106 httpdoiorg1010802171197620161272875

Musitu D Leoacuten C amp Callejas J (2019) Un anaacutelisis socioeducativo de la Educacioacuten Ambiental y

del Aula Natura RES Revista de Educacioacuten Social (28) 59-78 httpsdialnetuniriojaesservlet

articulocodigo=6877386

Paredes I Sansevero I Casanova I amp Aacutevila M (2017) Aprendizaje-servicio Metodologiacutea

para el desarrollo de competencias integrales en la educacioacuten superior Opcioacuten Revista de Ciencias Humanas y Sociales (84) 634-663 httpsdialnetuniriojaesservletarticulocodigo=6402385

Porras Y amp Peacuterez M (2019) Identidad ambiental muacuteltiples perspectivas Revista Cientiacutefica 34(1)

123-138 httpsdoiorg10144832344835014003

Rivera P amp Garceacutes C (2018) Desarrollo del comportamiento proambiental en los individuos y sus

determinantes REIS Revista Espantildeola de Investigaciones Socioloacutegicas (163) 59-78

Rodriacuteguez A Mendoza M amp Cargua N (2019) El proyecto integrador de saberes una oportunidad

para aprender a aprender EmaacutesF revista digital de educacioacuten fiacutesica 62-77 httpsdialnetuniriojaes

servletarticulocodigo=6860154



Vanegas M Ortega P Bustos J amp Corral V (2018) Desarrollo de la Escala Expectativa de

Comportamiento Ambiental de Otros con adultos joacutevenes mexicanos Universitas Psychologica 17(2) 49-58 httpdoiorg1011144javerianaupsy17-2deec

Villamil L (2018) Propuesta didaacutectica de educacioacuten ambiental para el desarrollo de la conciencia y el conocimiento ambiental (Tesis de Maestriacutea) Universidad de Ciencias Aplicadas y Ambientales Bogotaacute





05


127

MODEL BASED ON BALANCED SCORECARD APPLIED TO THE STRATEGIC PLAN OF A PERUVIAN PUBLIC ENTITY

Francisco Fernando Juaacuterez RegaladoEUPG Escuela Universitaria de Posgrado ndashUNFV Universidad Tecnoloacutegica del Peruacute-UTP (Peruacute)

E-mail ffjuarezrhotmailcom ORCID httpsorcidorg0000-0002-3942-7832

Doris EsenarroEUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal (Peruacute)


Moacutenica Diacuteaz ReaacuteteguiEUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal

Universidad Norbert Wiener (Peruacute)E-mail monicdreyahoocom ORCID httpsorcidorg0000-0003-4506-7383

Maurice Frayssinet DelgadoEUPG Escuela Universitaria de Posgrado - Universidad Nacional Federico Villarreal (Peruacute)

E-mail mfrayssinetgmailcom ORCID httpsorcidorg0000-0001-6223-2577


Citacioacuten sugeridaJuaacuterez F F Esenarro D Diacuteaz M y Frayssinet M (2021) Model based on balanced scorecard applied to the strategic plan of a peruvian public entity 3C Empresa Investigacioacuten y pensamiento criacutetico 10(4) 127-147 httpsdoiorg10179933cemp2021100448127-147



ABSTRACTThe objective of this research is to propose a design of a model based on a Balanced Scorecard (BSC)

applied to the strategic plan of a Peruvian public entity There is a deficiency of compliance with the

objectives of the strategic plan which results in the low acceptance of public institutions by citizens The

methodology used for this design proposal was based on the BSC management tool To test the model

a prototype of a solution based on BSC was built for the institutional strategic plan in the interface the

following results were obtained the year 2019 the average of the programmed goals of the indicators

was 59 the standard of the execution of the plans was 58 this means an execution percentage of 97

for 2019 Therefore it is proposed to reach 100 by 2020 with the implementation of the proposal

KEYWORDSBalanced Scorecard Strategic map Strategic plan Public entity



1 INTRODUCTIONThe government effectiveness index captures perceptions of the quality of public services the quality

of the civil service and the degree of its independence from political pressures the quality of policy

formulation and implementation and the credibility of the governments commitment to such policies

(The Global Economy 2021)

02

00

-02

-04

-06

-081996 2000 2003 2005 2007 2009 2011 2013 2015 2017 2019

1998 2002 2004 2006 2008 2010 2012 2014 2016 2018

Figure 1 Peru - Government Effectiveness Index 1996-2019Source (The Global Economy 2021)

Figure 1 shows that Perus government effectiveness index has been negative in the last two decades This

research work proposes a tool for monitoring the institutional strategic plan based on BSC to reverse

these results

The change in management itself by following the BSC implicitly implies an intense activity of

internal process improvement and would be subject to operational indicators to measure its evolution

The binomial customer and stakeholder satisfaction and financial survival require a great effort and

a permanent philosophy of optimization (Foncubierta-Rodriacuteguez Galiana-Tonda amp Galiana 2020)

globalization has caused that having a vision mission objectives or goals is not enough for the efficient



fulfillment of the functions Instead it requires tools and techniques that make this activity a process

capable of complying with strategic management that serves as a source of information for future

decision making particularly the BSC (Moreira amp Murillo 2020) it is recommended that before the

implementation of the model a review and if applicable an adaptation of the map and its strategic

objectives as well as the valuations and weightings of the indicators since these may also vary according

to the needs and priorities of each organization (Murillo 2020) since its appearance and during the

period 1992-2010 the BSC has undergone constant evolution It emerged as a comprehensive evaluation

tool based on economic value and its continuous development has originated an aligned and global

measurement model that allows guiding the organization towards the creation of value thus responding

to the demands of its stakeholders (Peacuterez Guilleacuten amp Bantildeoacuten-Gomis 2017)

For the first time since May 2018 Peru has a formal declaration of the General Governance Policy

- PGG to 2021 Every public entity must take care of the consistency of its policies and plans with

the PGG and the SINAPLAN framework within the firm intention of progressively institutionalizing

State policies and best practices at the service of the population in the territory (Centro Nacional de

Planeamiento Estrateacutegico (CEPLAN) 2019)

2 LITERATURE REVIEWBalanced Scorecard (BSC)

The BSC ensures alignment between finance market technology and innovation At the same time it is

indispensable as a communication strategy management control device and corporate strategy (Abad

2019) within the multiple tools that help in decision making in an organization is the BSC which allows

translating the organizations strategy into concrete objectives that can be measured which can be both

financial and non-financial (Castillo Rodriacuteguez amp Osma 2017)



Strategic Plan

It is common for strategies to be contained in a strategic plan a tool that is a process comprising the

study of the current and future environment of the internal situation the establishment of goals for

a horizon more significant than one year and the choice of decisions that represent investments to

sustainably satisfy the reason why a company exists or was created (Villajuana 2013) the strategic plan

is a document used to communicate the companys objectives and actions necessary to achieve them

(Turban Volonino amp Wood 2015)

Strategic Map

An essential element for the elaboration of the BSC is the elaboration of a strategic map which constitutes

a graphic presentation of the organizational perspectives with the strategic objectives in a cause-effect

manner (Ramos et al 2020) the new framework which we call strategic map is a logical and complete

structure to describe a strategy it provides the basis for designing a BSC (Kaplan amp Norton 2016)

3 METHODOLOGY Strategic Plan

Balanced Scorecard

Strategic Map

Software Engineering

Author contributions

Model

Figure 2 Model based on BSCSource own elaboration



Figure 2 shows the methodology proposed in this research which consists of designing a model based

on the BSC management tool and basic software engineering principles To test it a prototype of

a BSC-based solution for the institutional strategic plan of a Peruvian public entity was built This

implementation includes the following activities

31 IDENTIFICATION OF THE ELEMENTS OF THE STRATEGIC PLAN

MISSION

CORE VALUES

BUSINESS GOALS

STRATEGIES

VISION

Figure 3 Elements of the strategic planSource own elaboration

Figure 3 shows the main elements of the strategic plan at the top of the pyramid are the general features

such as the mission and vision of the organization while at the base of the pyramid are the more specific

elements such as values objectives and strategies These elements of the strategic plan can be extracted

from the organizations strategic plan (Alfaro et al 2020)

32 DEFINITION OF THE BSC PERSPECTIVES

The perspectives that will group the strategic objectives or indicators proposed in the strategic plan are

defined



33 PREPARATION OF THE STRATEGY MAP

The strategy map is drawn up considering the cause-effect relationships identified between the strategic

objectives or indicators Microsoft Visio or similar software can be used

34 DATABASE IMPLEMENTATION

Figure 4 Data model of the BSC-based solutionSource own elaboration

Figure 4 shows the data model of the proposed solution elaborated with CA Erwin software this model

must be implemented in a relational database



35 ELABORATION OF THE USER INTERFACE

To display all information obtained from the previous activities use Microsoft Power BI software or

similar

GREEN YELLOW RED

gt = 90lt 90

gt = 50lt 50

Figure 5 Color scaleSource own elaboration

Figure 5 shows the proposed color scale for the graphical indicator of the percentage of execution

Green indicates that it is possible to meet the goal yellow warns us that the plan may not be met and

red indicates that we are far from meeting the goal

4 RESULTSThe prototype of the BSC-based solution was implemented on the institutional strategic plan of the

public entity applying the proposed methodology The following activities were carried out

41 IDENTIFICATION OF THE ELEMENTS OF THE STRATEGIC PLANTable 1 Matrix of Strategic Objectives Indicators and Targets

Strategic Objective IndicatorBaseline Goals

Value Year 2019 2020 2021 2022

OEI01 Increase access to and reliability of regis-try services for citizens

Percentage of people who receive registry services directly 3685 2017 39 40 41 42

Percentage of citizens with the perception of security concerning the public entity 68 2017 70 71 72 73

Percentage increase in the number of proper-ties registered with the public entity 346 2017 4 4 4 4

OEI02 Modernize insti-tutional management for

citizen satisfaction

Percentage of citizens with the satisfactory perception of a public entity 758 2016 77 78 79 80



OEI03 Implement disas-ter risk management in

the public entity

Percentage of disaster risk management ac-tions programmed and executed 60 2018 80 85 90 95

Source (Superintendencia Nacional de los Registros Puacuteblicos (SUNARP) 2020)

Table 1 shows the strategic objectives indicators and goals established in the institutions strategic plan

Table 2 Strategic Route

Priority Strategic objective PGG Vinculation Priority Strategic Actions

1

OEI01 Increase access to and re-liability of registry services for citizens

EJE 3 POL 32

1 AEI 0101 accessible timely and predictable registry registration services for citizens

2 AEI 0102 accessible timely and predictable registry publicity ser-vices for citizens

3 AEI 0103 effective registry inclusion programs to promote the for-malization of the countrys most remote and informal populations

4 AEI 0104 Improve the physical and technological infrastructure of the institution

2

OEI02 Modernize institutional mana-gement for citizen satisfaction

EJE 3 POL 32

1 AEI 0201 simple and efficient administrative and operational pro-cesses to improve institutional management

2 AEI 0202 permanent capacity building for the institutions staff

3 AEI 0203 optimized registry services processes for the benefit of citizens

3

OEI03 Implement disaster risk mana-gement in the insti-tution

EJE 3 POL 32

1 AEI 0301 effective disaster risk prevention and reduction in the enti-ty AEI 0302 training for the institutions staff

2AEI 0302 comprehensive training to respond effectively to emergen-cies and disasters in the entity AEI 0302 training to respond effecti-vely to emergencies and disasters in the entity


Table 2 shows the strategic path established in the institutions strategic plan


The indicators established in the strategic plan were grouped into three perspectives

bull Learning and growthbull Internal processesbull Citizenship



43 ELABORATION OF THE STRATEGIC MAP

Percentage of citizens with satisfactory perception of the institution

Percentage of citizens with a perception of security regarding the

institution

Percentage of people who directly receive registry services

Percentage of the increase in properties registered in the

institution

Percentage of natural persons 18 years of age or older who receive registration advertising services in the due period established in the

regulations

Percentage of people who partici-pate in registry inclusion activities ans who access registry services

Percentage of natural persons aged 18 years or over who receive registration services

within the due period established in the regulations

Percentage of operational institutio-nal strengthening activities program-med in the Institutional Operational

Plan executed

Percentage of disaster risk management actions programmed

implemented

Percentage of procedures (registra-tion and advertising) improved due to

the implementation of Processes Management Percentage of registry offices with

reports identifying risks and preventive and corrective actions

Percentage of progress of the Registration Project with National

Competence - RPNC

Percentage of institution staff trained in the framework of the Employee

Development Plan (EDP)

Percentage of personnel trained to respond to emergencies and disasters

PERUacute JUSTICE AND HUMAN RIGHTS SECTORSector Strategic Objective 04 Promote respect for legality in society

Citi

zens

Inte

rnal

Pro

cess

Lear

ning

amp G

row

th

Figure 6 Strategy map of the public entitySource own elaboration



Figure 6 shows the institutions strategy map which represents the indicators and the cause-effect

relationships between them This map allows explaining the results to be achieved and why they will be

achieved


The proposed data model was implemented in an Oracle database of the Institution all the necessary

information for implementing the BSC-based solution was loaded into this database

45 DEVELOPMENT OF THE USER INTERFACE

The solution based on BSC was built using Microsoft Power BI software in this interface it is possible to

visualize the execution percentage at the following levels

bull At the level of the vision of the institution (the whole BSC)bull At the level of one of the three perspectivesbull At the status of an indicator

This solution shows the colors proposed in the methodology



Figure 7 BSC Average execution percentage for 2019Source own elaboration

Figure 7 shows that the institution has achieved an average of 97 execution of the goals programmed

for 2019

Figure 8 BSC Average percentage of execution of the learning and growth perspective in 2019Source own elaboration

Figure 8 shows that the institution has achieved an average of 93 execution of the programmed goals

of the learning and growth perspective for the year 2019



Figure 9 BSC Average percentage of execution of the internal process perspective in 2019Source Own elaboration

Figure 9 shows that the institution has achieved an average of 102 execution of the programmed

goals of the internal processes perspective for the year 2019 In this perspective it has exceeded the

expectations for that year



Figure 10 BSC Average percentage of the citizens perspective in 2019Source own elaboration


of the citizens perspective for the year 2019



Figure 11 CSB Percentage of natural persons aged 18 years and older who receive registry registration services within the due date established in the regulations in 2019 Source own elaboration

Figure 11 shows that the institution has reached 85 execution of the programmed goal of the

percentage of natural persons aged 18 years and older who receive registry registration services in the

due time established in the regulations for the year 2019 This is the only result shown in yellow



Figure 12 BSC Percentage of procedures (registration and publicity) improved as part of the implementation of process management in 2019Source own elaboration

Figure 12 shows that the institution has reached 40 execution of the programmed goal of the percentage

of procedures improved in the framework of implementing the management by processes for the year

2019 This is one of the two results shown in red



Figure 13 BSC Percentage of the progress of the Registration Project with National Competence - IRCN in 2019 Source own elaboration

Figure 13 shows that the institution has reached 11 of the execution of the programmed goal of the

percentage of progress of the Registration Registration Project with National Competence - IRCN for

the year 2019 This is one of the two results shown in red

5 CONCLUSIONSThe prototype of the BSC-based solution was implemented on the institutional strategic plan of the

public entity applying the proposed methodology



The achievement of the objectives corresponding to the learning and growth and internal processes

perspectives has a significant impact on the service that the institution provides to the citizen this is

reflected in the strategic map of the public entity

At the level of the whole year 2019 according to the last report of the public entity the institution has

achieved an average of 97 of execution of the goals programmed for that year The BSC shows this

result in green

At the level of the perspectives defined in the BSC the percentage of execution of the goals programmed

for 2019 was as follows the learning and growth perspective reached an average of 93 execution The

internal processes perspective reached an average of 102 execution this perspective exceeded the

expectations for that year The citizenship perspective achieved an average of 96 execution The three

views are shown in the BSC in green (Ubalde et al 2020)

At the indicator level 85 of the programmed target for the percentage of individuals 18 years of

age and older who receive registry registration services due to time established in the regulations was

reached This is the only result shown in yellow in 2019 It is also noted that 40 execution of the

programmed goal of the percentage of procedures improved in the framework of the implementation of

process management was achieved the BSC shows this result in red color It is also observed that 11 of

the programmed goal of the percentage of progress of the Registry Registration Project with National

Competence - IRCN was achieved the BSC shows this result also in red color (Alfaro et al 2020)

The proposed model provides the relevant information of the strategic plan Therefore it should be

taken into account when strategic decisions are to be made in an organization allowing the fulfillment

of the objectives set out in the plan

The model proposed in this research work can be taken as a basis for a similar implementation in any

public or private organization



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Castillo LY Rodriacuteguez DP amp Osma J (2017) Modelo de Simulacioacuten para evaluar las

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httpsdoiorg107203CIRIEC-E9914602

Kaplan R amp Norton D (2016) Coacutemo utilizar el Cuadro de Mando Integral (2nd ed) Gestioacuten 2000

Lameacute G Jouini O amp Stal-Le Cardinal J (2019) Combining Soft Systems Methodology

ethnographic observation and discrete-event simulation A case study in cancer care Journal of the Operational Research Society 71(10) httpsdoiorg1010800160568220191610339

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sportk431061

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Ubalde R Rodriguez C Petrlik I Esenarro D Lezama P amp Sotomayor J (2020)

Quality model for Peruvian micro-enterprises of a software product Factory Test Engineering and Management 83 13434



1 IMPLICACIONES DE LA EDUCACIOacuteN FINANCIERA EN EL EMPRENDIMIENTO CREATIVO TENDENCIAS EN INVESTIGACI



3C Empresa Investigacioacuten y pensamiento criacutetico

Periodicidad trimestral Quarterly periodicity

Edicioacuten 48 Volumen 10 Nuacutemero 4 (Noviembre 2021 - Febrero 2022) Edition 48 Volume 10 Issue 4 (November 2021 - February 2022)

Tirada nacional e internacional National and internacional circulation

Artiacuteculos revisados por el meacutetodo de evaluacioacuten de pares de doble ciego Articles reviewed by the double blind peer evaluation method

ISSN 2254 - 3376 Nordm de Depoacutesito Legal A 268 - 2012 DOI httpsdoiorg10179933cemp2021100448

Edita Aacuterea de Innovacioacuten y Desarrollo SL Avda Juan Gil Albert 1 Alcoy Alicante (Espantildea) Tel 965030572 info3cienciascom _ www3cienciascom

Todos los derechos reservados Se autoriza la reproduccioacuten total o parcial de los artiacuteculos citando la fuente y el autor This publication may be reproduced by mentioning the source and the authors

Copyright copy Aacuterea de Innovacioacuten y Desarrollo SL







Maria Vela Garcia







































OBJETIVO EDITORIAL









bull Doctorandos









books

TEMATIC COVERAGE




OUR TARGET

bull Research staff

bull PhD students

bull Professors



























PRESENTATION WORK










ESTRUCTURA









normas









STRUCTURE









accepted















SUMARIOSUMMARY




17












01


17









































































































clientes




























































estudio


Objetivos

























Plan de trabajo
































caso de usar CRM





















con sus clientes

















































































de facturacioacuten








































S0019-8501(01)00203-6



org10110814637150310496758














1331677X20191676283








7X20201836992









httpdoiorg10179933cemp202009014167-87



doi10110802635570510575171fullhtml






























orgstable40604625














aebmrk210510013









Meacutexico












dissertation)





02


43

























Sustainability














production chain































































































environment (p 8)

































































23 SCHINUS MOLLE















































of -tocopherol














(Lim 2016)
























Legend





31 SAMPLE

311 PLANT SAMPLE







of 40 kg







1 Shinus molle



2 Shinus molle



3 Shinus molle



4 Shinus molle


































its results





of 48 by mass



2500

2000

1500

1000

500

000 5 10 15 20 25 30 35 40







essential oil


















Ecoagriculture


Molleessential oil



Molleplantations



























post-test




Mean 310 322 360 377 383 401 337 358

Median 317 322 367 383 400 400 345 360

Mode 300 311 367 367 400 400 380 335

Std Dev 081 068 089 061 093 061 078 049







500

400

300

200

100

00

pre-test post-test


2143

24

161

Tota

l ave

rage

of t

he e

cono

mic

dim

ensi

on



































the post-test







social dimension


Median 200 250 267 283 218 263

Mode 150 225 300 300 255 273

Std Dev 090 070 102 86 085 057








500

400

300

200

100

00

pre-test post-test


21

56

Tota

l ave

rage

of t

he s

ocia

l dim

ensi

on









500

400

300

200

100

00

pre-test post-test


Tota

l ave

rage

of t

he e

colo

gica

l dim

ensi

on

























N Average rank

Sum of ranks





Ties 0

Total 94




5

4

3

2

1

0

pre-test post-test


Tota

l ave

rage

of t

he e

nviro

nmen

tal

sust

aina

bilit

y in

stru

men

t

21


























business models







areas





















instrument
















instrument
















green enterprises









State



















httpsdoiorg101016s2215-910x(14)70007-2




castiblancopdf















httpsdoiorg10108015239080903412453


Hill Education




d78a7419f836b380570b304





ecolecon200403019















03


77











































amp Debreceny 2014)






















































of FSF
















































classification










concern









321 TOKENIZATION




322 FILTERING




323 LEMMATIZATION
















(1)

(2)

(3)








1hellipT)


factor α




(4)







333 WORD2VEC










as follows

(5)



(6)







(7)


(8)





(9)




















(10)

(11)





(12)





(13)







(14)





bull Soft Besiege



(15)



(16)

(17)


bull Hard Besiege





(18)




(19)

(20)



(21)


(22)


(23)


(19) and (20)





(24)

(25)


(26)








(27)






(28)


(29)



(30)






(31)








(32)




(33)


(34)

(35)





(36)





























- -

-

-

309 18

35 1284

Fraud

Non Fraud

Non FraudFraud

Confusion Matrix











146

141

110

130

129 120

112

112DNN

SVM

LR KNN

CART

BAYES


Accuracy










Accuracy 09678 093 086 085 079 074 074 073

Sensitivity 09734 094 089 087 082 083 082 081

FPR 0055 0065 016 016 023 034 034 035



FNR 00265 006 0106 012 017 016 017 018

Precision 09861 093 084 084 077 071 070 069

F1 score 09797 093 087 085 080 076 076 075

Specificity 09449 0935 084 083 076 066 065 064

BER 00321 00625 0133 014 020 025 025 026

AUC 09423 09178 08725 086 079 078 075 072


12

1

08

06

04

02

0








































IJACSA2012031230





Cham










su10020513



































org101016jdss201011006






















04


107



























strategies





























22 RESEARCH DESIGN






2018)


Where












Where

n = sample size







Media 10129 12390 2261

Dev Deviation 14281 10717 15775

Variance 203942 114858 248861

Z (K ndash S) 0067 0080 0111

P value 066 011 000















total 440 36


total 560 964

Total 168 168











Quebranta 2017)







Valid


Achieved 75 446 446 470


Total 168 1000 1000



Frec

uenc

y













LowFrequency 1

total 06


total 405 42


total 589 958

Total 168 168


s










2018)





total 357 65


total 643 935

Total 168 168











amp Torres 2016)




LowFrequency 1

total 06


total 536 107


total 458 893

Total 168 168

















































et al 2018)













dimension

























































2016-07-proyectos



















123-138 httpsdoiorg10144832344835014003















05


127





























02

00

-02

-04

-06

-081996 2000 2003 2005 2007 2009 2011 2013 2015 2017 2019

1998 2002 2004 2006 2008 2010 2012 2014 2016 2018




these results































Strategic Plan







Strategic Map






Balanced Scorecard

Strategic Map



Model









MISSION

CORE VALUES

BUSINESS GOALS

STRATEGIES

VISION








defined














similar

GREEN YELLOW RED

gt = 90lt 90

gt = 50lt 50









Value Year 2019 2020 2021 2022











the public entity






1


EJE 3 POL 32





2


EJE 3 POL 32




3


EJE 3 POL 32













institution



institution


regulations





Plan executed


implemented





Competence - RPNC





Citi

zens

Inte

rnal

Pro

cess

Lear

ning

amp G

row

th






achieved













for 2019










































result in green























view748




































sportk431061
















Maria Vela Garcia







































OBJETIVO EDITORIAL









bull Doctorandos









books

TEMATIC COVERAGE




OUR TARGET

bull Research staff

bull PhD students

bull Professors



























PRESENTATION WORK










ESTRUCTURA









normas









STRUCTURE









accepted















SUMARIOSUMMARY




17












01


17









































































































clientes




























































estudio


Objetivos

























Plan de trabajo
































caso de usar CRM





















con sus clientes

















































































de facturacioacuten








































S0019-8501(01)00203-6



org10110814637150310496758














1331677X20191676283








7X20201836992









httpdoiorg10179933cemp202009014167-87



doi10110802635570510575171fullhtml






























orgstable40604625














aebmrk210510013









Meacutexico












dissertation)





02


43

























Sustainability














production chain































































































environment (p 8)

































































23 SCHINUS MOLLE















































of -tocopherol














(Lim 2016)
























Legend





31 SAMPLE

311 PLANT SAMPLE







of 40 kg







1 Shinus molle



2 Shinus molle



3 Shinus molle



4 Shinus molle


































its results





of 48 by mass



2500

2000

1500

1000

500

000 5 10 15 20 25 30 35 40







essential oil


















Ecoagriculture


Molleessential oil



Molleplantations



























post-test




Mean 310 322 360 377 383 401 337 358

Median 317 322 367 383 400 400 345 360

Mode 300 311 367 367 400 400 380 335

Std Dev 081 068 089 061 093 061 078 049







500

400

300

200

100

00

pre-test post-test


2143

24

161

Tota

l ave

rage

of t

he e

cono

mic

dim

ensi

on



































the post-test







social dimension


Median 200 250 267 283 218 263

Mode 150 225 300 300 255 273

Std Dev 090 070 102 86 085 057








500

400

300

200

100

00

pre-test post-test


21

56

Tota

l ave

rage

of t

he s

ocia

l dim

ensi

on









500

400

300

200

100

00

pre-test post-test


Tota

l ave

rage

of t

he e

colo

gica

l dim

ensi

on

























N Average rank

Sum of ranks





Ties 0

Total 94




5

4

3

2

1

0

pre-test post-test


Tota

l ave

rage

of t

he e

nviro

nmen

tal

sust

aina

bilit

y in

stru

men

t

21


























business models







areas





















instrument
















instrument
















green enterprises









State



















httpsdoiorg101016s2215-910x(14)70007-2




castiblancopdf















httpsdoiorg10108015239080903412453


Hill Education




d78a7419f836b380570b304





ecolecon200403019















03


77











































amp Debreceny 2014)






















































of FSF
















































classification










concern









321 TOKENIZATION




322 FILTERING




323 LEMMATIZATION
















(1)

(2)

(3)








1hellipT)


factor α




(4)







333 WORD2VEC










as follows

(5)



(6)







(7)


(8)





(9)




















(10)

(11)





(12)





(13)







(14)





bull Soft Besiege



(15)



(16)

(17)


bull Hard Besiege





(18)




(19)

(20)



(21)


(22)


(23)


(19) and (20)





(24)

(25)


(26)








(27)






(28)


(29)



(30)






(31)








(32)




(33)


(34)

(35)





(36)





























- -

-

-

309 18

35 1284

Fraud

Non Fraud

Non FraudFraud

Confusion Matrix











146

141

110

130

129 120

112

112DNN

SVM

LR KNN

CART

BAYES


Accuracy










Accuracy 09678 093 086 085 079 074 074 073

Sensitivity 09734 094 089 087 082 083 082 081

FPR 0055 0065 016 016 023 034 034 035



FNR 00265 006 0106 012 017 016 017 018

Precision 09861 093 084 084 077 071 070 069

F1 score 09797 093 087 085 080 076 076 075

Specificity 09449 0935 084 083 076 066 065 064

BER 00321 00625 0133 014 020 025 025 026

AUC 09423 09178 08725 086 079 078 075 072


12

1

08

06

04

02

0








































IJACSA2012031230





Cham










su10020513



































org101016jdss201011006






















04


107



























strategies





























22 RESEARCH DESIGN






2018)


Where












Where

n = sample size







Media 10129 12390 2261

Dev Deviation 14281 10717 15775

Variance 203942 114858 248861

Z (K ndash S) 0067 0080 0111

P value 066 011 000















total 440 36


total 560 964

Total 168 168











Quebranta 2017)







Valid


Achieved 75 446 446 470


Total 168 1000 1000



Frec

uenc

y













LowFrequency 1

total 06


total 405 42


total 589 958

Total 168 168


s










2018)





total 357 65


total 643 935

Total 168 168











amp Torres 2016)




LowFrequency 1

total 06


total 536 107


total 458 893

Total 168 168

















































et al 2018)













dimension

























































2016-07-proyectos



















123-138 httpsdoiorg10144832344835014003















05


127





























02

00

-02

-04

-06

-081996 2000 2003 2005 2007 2009 2011 2013 2015 2017 2019

1998 2002 2004 2006 2008 2010 2012 2014 2016 2018




these results































Strategic Plan







Strategic Map






Balanced Scorecard

Strategic Map



Model









MISSION

CORE VALUES

BUSINESS GOALS

STRATEGIES

VISION








defined














similar

GREEN YELLOW RED

gt = 90lt 90

gt = 50lt 50









Value Year 2019 2020 2021 2022











the public entity






1


EJE 3 POL 32





2


EJE 3 POL 32




3


EJE 3 POL 32













institution



institution


regulations





Plan executed


implemented





Competence - RPNC





Citi

zens

Inte

rnal

Pro

cess

Lear

ning

amp G

row

th






achieved













for 2019










































result in green























view748




































sportk431061





























OBJETIVO EDITORIAL









bull Doctorandos









books

TEMATIC COVERAGE




OUR TARGET

bull Research staff

bull PhD students

bull Professors



























PRESENTATION WORK










ESTRUCTURA









normas









STRUCTURE









accepted















SUMARIOSUMMARY




17












01


17









































































































clientes




























































estudio


Objetivos

























Plan de trabajo
































caso de usar CRM





















con sus clientes

















































































de facturacioacuten








































S0019-8501(01)00203-6



org10110814637150310496758














1331677X20191676283








7X20201836992









httpdoiorg10179933cemp202009014167-87



doi10110802635570510575171fullhtml






























orgstable40604625














aebmrk210510013









Meacutexico












dissertation)





02


43

























Sustainability














production chain































































































environment (p 8)

































































23 SCHINUS MOLLE















































of -tocopherol














(Lim 2016)
























Legend





31 SAMPLE

311 PLANT SAMPLE







of 40 kg







1 Shinus molle



2 Shinus molle



3 Shinus molle



4 Shinus molle


































its results





of 48 by mass



2500

2000

1500

1000

500

000 5 10 15 20 25 30 35 40







essential oil


















Ecoagriculture


Molleessential oil



Molleplantations



























post-test




Mean 310 322 360 377 383 401 337 358

Median 317 322 367 383 400 400 345 360

Mode 300 311 367 367 400 400 380 335

Std Dev 081 068 089 061 093 061 078 049







500

400

300

200

100

00

pre-test post-test


2143

24

161

Tota

l ave

rage

of t

he e

cono

mic

dim

ensi

on



































the post-test







social dimension


Median 200 250 267 283 218 263

Mode 150 225 300 300 255 273

Std Dev 090 070 102 86 085 057








500

400

300

200

100

00

pre-test post-test


21

56

Tota

l ave

rage

of t

he s

ocia

l dim

ensi

on









500

400

300

200

100

00

pre-test post-test


Tota

l ave

rage

of t

he e

colo

gica

l dim

ensi

on

























N Average rank

Sum of ranks





Ties 0

Total 94




5

4

3

2

1

0

pre-test post-test


Tota

l ave

rage

of t

he e

nviro

nmen

tal

sust

aina

bilit

y in

stru

men

t

21


























business models







areas





















instrument
















instrument
















green enterprises









State



















httpsdoiorg101016s2215-910x(14)70007-2




castiblancopdf















httpsdoiorg10108015239080903412453


Hill Education




d78a7419f836b380570b304





ecolecon200403019















03


77











































amp Debreceny 2014)






















































of FSF
















































classification










concern









321 TOKENIZATION




322 FILTERING




323 LEMMATIZATION
















(1)

(2)

(3)








1hellipT)


factor α




(4)







333 WORD2VEC










as follows

(5)



(6)







(7)


(8)





(9)




















(10)

(11)





(12)





(13)







(14)





bull Soft Besiege



(15)



(16)

(17)


bull Hard Besiege





(18)




(19)

(20)



(21)


(22)


(23)


(19) and (20)





(24)

(25)


(26)








(27)






(28)


(29)



(30)






(31)








(32)




(33)


(34)

(35)





(36)





























- -

-

-

309 18

35 1284

Fraud

Non Fraud

Non FraudFraud

Confusion Matrix











146

141

110

130

129 120

112

112DNN

SVM

LR KNN

CART

BAYES


Accuracy










Accuracy 09678 093 086 085 079 074 074 073

Sensitivity 09734 094 089 087 082 083 082 081

FPR 0055 0065 016 016 023 034 034 035



FNR 00265 006 0106 012 017 016 017 018

Precision 09861 093 084 084 077 071 070 069

F1 score 09797 093 087 085 080 076 076 075

Specificity 09449 0935 084 083 076 066 065 064

BER 00321 00625 0133 014 020 025 025 026

AUC 09423 09178 08725 086 079 078 075 072


12

1

08

06

04

02

0








































IJACSA2012031230





Cham










su10020513



































org101016jdss201011006






















04


107



























strategies





























22 RESEARCH DESIGN






2018)


Where












Where

n = sample size







Media 10129 12390 2261

Dev Deviation 14281 10717 15775

Variance 203942 114858 248861

Z (K ndash S) 0067 0080 0111

P value 066 011 000















total 440 36


total 560 964

Total 168 168











Quebranta 2017)







Valid


Achieved 75 446 446 470


Total 168 1000 1000



Frec

uenc

y













LowFrequency 1

total 06


total 405 42


total 589 958

Total 168 168


s










2018)





total 357 65


total 643 935

Total 168 168











amp Torres 2016)




LowFrequency 1

total 06


total 536 107


total 458 893

Total 168 168

















































et al 2018)













dimension

























































2016-07-proyectos



















123-138 httpsdoiorg10144832344835014003















05


127





























02

00

-02

-04

-06

-081996 2000 2003 2005 2007 2009 2011 2013 2015 2017 2019

1998 2002 2004 2006 2008 2010 2012 2014 2016 2018




these results































Strategic Plan







Strategic Map






Balanced Scorecard

Strategic Map



Model









MISSION

CORE VALUES

BUSINESS GOALS

STRATEGIES

VISION








defined














similar

GREEN YELLOW RED

gt = 90lt 90

gt = 50lt 50









Value Year 2019 2020 2021 2022











the public entity






1


EJE 3 POL 32





2


EJE 3 POL 32




3


EJE 3 POL 32













institution



institution


regulations





Plan executed


implemented





Competence - RPNC





Citi

zens

Inte

rnal

Pro

cess

Lear

ning

amp G

row

th






achieved













for 2019










































result in green























view748




































sportk431061















books

TEMATIC COVERAGE




OUR TARGET

bull Research staff

bull PhD students

bull Professors



























PRESENTATION WORK










ESTRUCTURA









normas









STRUCTURE









accepted















SUMARIOSUMMARY




17












01


17









































































































clientes




























































estudio


Objetivos

























Plan de trabajo
































caso de usar CRM





















con sus clientes

















































































de facturacioacuten








































S0019-8501(01)00203-6



org10110814637150310496758














1331677X20191676283








7X20201836992









httpdoiorg10179933cemp202009014167-87



doi10110802635570510575171fullhtml






























orgstable40604625














aebmrk210510013









Meacutexico












dissertation)





02


43

























Sustainability














production chain































































































environment (p 8)

































































23 SCHINUS MOLLE















































of -tocopherol














(Lim 2016)
























Legend





31 SAMPLE

311 PLANT SAMPLE







of 40 kg







1 Shinus molle



2 Shinus molle



3 Shinus molle



4 Shinus molle


































its results





of 48 by mass



2500

2000

1500

1000

500

000 5 10 15 20 25 30 35 40







essential oil


















Ecoagriculture


Molleessential oil



Molleplantations



























post-test




Mean 310 322 360 377 383 401 337 358

Median 317 322 367 383 400 400 345 360

Mode 300 311 367 367 400 400 380 335

Std Dev 081 068 089 061 093 061 078 049







500

400

300

200

100

00

pre-test post-test


2143

24

161

Tota

l ave

rage

of t

he e

cono

mic

dim

ensi

on



































the post-test







social dimension


Median 200 250 267 283 218 263

Mode 150 225 300 300 255 273

Std Dev 090 070 102 86 085 057








500

400

300

200

100

00

pre-test post-test


21

56

Tota

l ave

rage

of t

he s

ocia

l dim

ensi

on









500

400

300

200

100

00

pre-test post-test


Tota

l ave

rage

of t

he e

colo

gica

l dim

ensi

on

























N Average rank

Sum of ranks





Ties 0

Total 94




5

4

3

2

1

0

pre-test post-test


Tota

l ave

rage

of t

he e

nviro

nmen

tal

sust

aina

bilit

y in

stru

men

t

21


























business models







areas





















instrument
















instrument
















green enterprises









State



















httpsdoiorg101016s2215-910x(14)70007-2




castiblancopdf















httpsdoiorg10108015239080903412453


Hill Education




d78a7419f836b380570b304





ecolecon200403019















03


77











































amp Debreceny 2014)






















































of FSF
















































classification










concern









321 TOKENIZATION




322 FILTERING




323 LEMMATIZATION
















(1)

(2)

(3)








1hellipT)


factor α




(4)







333 WORD2VEC










as follows

(5)



(6)







(7)


(8)





(9)




















(10)

(11)





(12)





(13)







(14)





bull Soft Besiege



(15)



(16)

(17)


bull Hard Besiege





(18)




(19)

(20)



(21)


(22)


(23)


(19) and (20)





(24)

(25)


(26)








(27)






(28)


(29)



(30)






(31)








(32)




(33)


(34)

(35)





(36)





























- -

-

-

309 18

35 1284

Fraud

Non Fraud

Non FraudFraud

Confusion Matrix











146

141

110

130

129 120

112

112DNN

SVM

LR KNN

CART

BAYES


Accuracy










Accuracy 09678 093 086 085 079 074 074 073

Sensitivity 09734 094 089 087 082 083 082 081

FPR 0055 0065 016 016 023 034 034 035



FNR 00265 006 0106 012 017 016 017 018

Precision 09861 093 084 084 077 071 070 069

F1 score 09797 093 087 085 080 076 076 075

Specificity 09449 0935 084 083 076 066 065 064

BER 00321 00625 0133 014 020 025 025 026

AUC 09423 09178 08725 086 079 078 075 072


12

1

08

06

04

02

0








































IJACSA2012031230





Cham










su10020513



































org101016jdss201011006






















04


107



























strategies





























22 RESEARCH DESIGN






2018)


Where












Where

n = sample size







Media 10129 12390 2261

Dev Deviation 14281 10717 15775

Variance 203942 114858 248861

Z (K ndash S) 0067 0080 0111

P value 066 011 000















total 440 36


total 560 964

Total 168 168











Quebranta 2017)







Valid


Achieved 75 446 446 470


Total 168 1000 1000



Frec

uenc

y













LowFrequency 1

total 06


total 405 42


total 589 958

Total 168 168


s










2018)





total 357 65


total 643 935

Total 168 168











amp Torres 2016)




LowFrequency 1

total 06


total 536 107


total 458 893

Total 168 168

















































et al 2018)













dimension

























































2016-07-proyectos



















123-138 httpsdoiorg10144832344835014003















05


127





























02

00

-02

-04

-06

-081996 2000 2003 2005 2007 2009 2011 2013 2015 2017 2019

1998 2002 2004 2006 2008 2010 2012 2014 2016 2018




these results































Strategic Plan







Strategic Map






Balanced Scorecard

Strategic Map



Model









MISSION

CORE VALUES

BUSINESS GOALS

STRATEGIES

VISION








defined














similar

GREEN YELLOW RED

gt = 90lt 90

gt = 50lt 50









Value Year 2019 2020 2021 2022











the public entity






1


EJE 3 POL 32





2


EJE 3 POL 32




3


EJE 3 POL 32













institution



institution


regulations





Plan executed


implemented





Competence - RPNC





Citi

zens

Inte

rnal

Pro

cess

Lear

ning

amp G

row

th






achieved













for 2019










































result in green























view748




































sportk431061


































PRESENTATION WORK










ESTRUCTURA









normas









STRUCTURE









accepted















SUMARIOSUMMARY




17












01


17









































































































clientes




























































estudio


Objetivos

























Plan de trabajo
































caso de usar CRM





















con sus clientes

















































































de facturacioacuten








































S0019-8501(01)00203-6



org10110814637150310496758














1331677X20191676283








7X20201836992









httpdoiorg10179933cemp202009014167-87



doi10110802635570510575171fullhtml






























orgstable40604625














aebmrk210510013









Meacutexico












dissertation)





02


43

























Sustainability














production chain































































































environment (p 8)

































































23 SCHINUS MOLLE















































of -tocopherol














(Lim 2016)
























Legend





31 SAMPLE

311 PLANT SAMPLE







of 40 kg







1 Shinus molle



2 Shinus molle



3 Shinus molle



4 Shinus molle


































its results





of 48 by mass



2500

2000

1500

1000

500

000 5 10 15 20 25 30 35 40







essential oil


















Ecoagriculture


Molleessential oil



Molleplantations



























post-test




Mean 310 322 360 377 383 401 337 358

Median 317 322 367 383 400 400 345 360

Mode 300 311 367 367 400 400 380 335

Std Dev 081 068 089 061 093 061 078 049







500

400

300

200

100

00

pre-test post-test


2143

24

161

Tota

l ave

rage

of t

he e

cono

mic

dim

ensi

on



































the post-test







social dimension


Median 200 250 267 283 218 263

Mode 150 225 300 300 255 273

Std Dev 090 070 102 86 085 057








500

400

300

200

100

00

pre-test post-test


21

56

Tota

l ave

rage

of t

he s

ocia

l dim

ensi

on









500

400

300

200

100

00

pre-test post-test


Tota

l ave

rage

of t

he e

colo

gica

l dim

ensi

on

























N Average rank

Sum of ranks





Ties 0

Total 94




5

4

3

2

1

0

pre-test post-test


Tota

l ave

rage

of t

he e

nviro

nmen

tal

sust

aina

bilit

y in

stru

men

t

21


























business models







areas





















instrument
















instrument
















green enterprises









State



















httpsdoiorg101016s2215-910x(14)70007-2




castiblancopdf















httpsdoiorg10108015239080903412453


Hill Education




d78a7419f836b380570b304





ecolecon200403019















03


77











































amp Debreceny 2014)






















































of FSF
















































classification










concern









321 TOKENIZATION




322 FILTERING




323 LEMMATIZATION
















(1)

(2)

(3)








1hellipT)


factor α




(4)







333 WORD2VEC










as follows

(5)



(6)







(7)


(8)





(9)




















(10)

(11)





(12)





(13)







(14)





bull Soft Besiege



(15)



(16)

(17)


bull Hard Besiege





(18)




(19)

(20)



(21)


(22)


(23)


(19) and (20)





(24)

(25)


(26)








(27)






(28)


(29)



(30)






(31)








(32)




(33)


(34)

(35)





(36)





























- -

-

-

309 18

35 1284

Fraud

Non Fraud

Non FraudFraud

Confusion Matrix











146

141

110

130

129 120

112

112DNN

SVM

LR KNN

CART

BAYES


Accuracy










Accuracy 09678 093 086 085 079 074 074 073

Sensitivity 09734 094 089 087 082 083 082 081

FPR 0055 0065 016 016 023 034 034 035



FNR 00265 006 0106 012 017 016 017 018

Precision 09861 093 084 084 077 071 070 069

F1 score 09797 093 087 085 080 076 076 075

Specificity 09449 0935 084 083 076 066 065 064

BER 00321 00625 0133 014 020 025 025 026

AUC 09423 09178 08725 086 079 078 075 072


12

1

08

06

04

02

0








































IJACSA2012031230





Cham










su10020513



































org101016jdss201011006






















04


107



























strategies





























22 RESEARCH DESIGN






2018)


Where












Where

n = sample size







Media 10129 12390 2261

Dev Deviation 14281 10717 15775

Variance 203942 114858 248861

Z (K ndash S) 0067 0080 0111

P value 066 011 000















total 440 36


total 560 964

Total 168 168











Quebranta 2017)







Valid


Achieved 75 446 446 470


Total 168 1000 1000



Frec

uenc

y













LowFrequency 1

total 06


total 405 42


total 589 958

Total 168 168


s










2018)





total 357 65


total 643 935

Total 168 168











amp Torres 2016)




LowFrequency 1

total 06


total 536 107


total 458 893

Total 168 168

















































et al 2018)













dimension

























































2016-07-proyectos



















123-138 httpsdoiorg10144832344835014003















05


127





























02

00

-02

-04

-06

-081996 2000 2003 2005 2007 2009 2011 2013 2015 2017 2019

1998 2002 2004 2006 2008 2010 2012 2014 2016 2018




these results































Strategic Plan







Strategic Map






Balanced Scorecard

Strategic Map



Model









MISSION

CORE VALUES

BUSINESS GOALS

STRATEGIES

VISION








defined














similar

GREEN YELLOW RED

gt = 90lt 90

gt = 50lt 50









Value Year 2019 2020 2021 2022











the public entity






1


EJE 3 POL 32





2


EJE 3 POL 32




3


EJE 3 POL 32













institution



institution


regulations





Plan executed


implemented





Competence - RPNC





Citi

zens

Inte

rnal

Pro

cess

Lear

ning

amp G

row

th






achieved













for 2019










































result in green























view748




































sportk431061










Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022

Documents

Transcript of Ed. 48 Vol. 10 N.º 4 Noviembre 2021 - Febrero 2022